GIFT  or 


8061  'le  Twr  'iw 


(Series  7,  No.  26.) 
UNITED   STATES  INTERNAL  EEYENUE. 


LAW  AND  REGULATIONS 


COXCEKXING 


BOCUMENTMI  MD  PROPRIETiRI  SUMPS 


UNDER  THE 


ACT  OF  JTJNE  13,  1898 


AUGMJST    22,   1898. 


WASHINGTON: 

GOVERNMENT    PRINTING    OFFICE, 
1898. 


Tbeasuet  Department, 

Internal  Revenue, 

Document  Xo.  2037. 


LAW  AND  REGULATIONS  CONCERNING  DOCUMEN- 
TARY AND  PROPRIETARY  STAMPS. 


ADHESIVE  STAMPS. 
(Act  of  June  13,  1898.) 

Sec.  6.  That  on  and  after  tlie  first  day  of  July,  eigliteen   Date  on  and 
hundred  and  ninety-eight,  there  shall  be  levied,  collected,  stamps  shau  be 
and  paid,  for  and  in  respect  of  the  several  bonds,  deben- 1.        '^  ^^ 
tures,  or  certificates  of  stock  and  of  indebtedness,  and  other 
documents,  instruments,  matters,  and  things  mentioned 
and  described  in  Schedule  A  of  this  Act,  or  for  or  in 
respect  of  the  vellum,  parchment,  or  paper  upon  which 
such  instruments,  matters,  or  things,  or  any  of  them,  shall 
be  written  or  printed  by  any  person  or  persons,  or  party 
who  shall  make,  sign,  or  issue  the  same,  or  for  whose  use 
or  benefit  the  same  shall  be  made,  signed,  or  issued,  the 
several  taxes  or  sums  of  monej^set  down  in  figures  against 
the  same,  respectively,  or  otherwise  specified  or  set  forth 
in  the  said  schedule. 

And  there  shall  also  be  levied,  collected,  and  paid,  for    Articles  in 
and  in  respect  to  the  medicines,  preparations,  matters,  and  stamped   when 
things  mentioned  and  described  in  Schedule  B  of  this  Act,  Sid?or  ?emo7ed 
manufactured,  sold,  or  removed  for  sale,  the  several  taxes  ^**^  ^^^®" 
or  sums  of  money  set  down  in  words  or  figures  against  the 
same,  respectively,  or  otherwise  specified  or  set  forth  in 
Schedule  B  of  this  Act. 

Sec.  7.  That  if  any  person  or  persons  shall  make,  sign,  ^^J^^^^'y ^^  ^°* 
or  issue,  or  cause  to  be  made,  signed,  or  issued,  any  instru- 
ment, document,  or  paper  of  any  kind  or  description  what- 
soever, without  the  same  being  duly  stamped  for  denoting 
the  tax  hereby  imposed  thereon,  or  without  having  there- 
upon an  adhesive  stamp  to  denote  said  tax,  such  person  or 
persons  shall  be  deemed  guilty  of  a  misdemeanor,  and 
upon  conviction  thereof  shall  pay  a  fine  of  not  more  than 
one  hundred  dollars,  at  the  discretion  of  the  court,  and    XTnstamped  in- 

,.,,_'  '  struments     not 

such  instrument,  document,  or  paper,  as  aforesaid,  shall  evidence    in 
not  be  competent  evidence  in  any  court.  ^^^^ ' 

8 

345159 


4  >  •  X>OCJ[^f&;r3;iEfy,  ^^  '  PROPRIETARY   STAMPS. 

Penalty   and     gEC.  8.  That  if  auv  person  sliall  forge  or  counterfeit,  or 

punisLment    for  ,       7.  -.  n  •       -■ 

forging  or  coun-  cause  01  piocure  to  DC  forgeo.  or  coiinterfeited,  any  stamp, 

terfeitingstamps  ^  •       ,  .  u      I  j. 

dies,  etc.,  or  us-  die,  plate,  or  other  instrument,  or  any  part  of  any  stamp, 
Buchdfes  inpos^die,  plate,  or  other  instrument  which  shall  have  been  pro- 
J^n^^vin^g  o**r  vided,  or  may  hereafter  be  provided,  made,  or  used  in  pur- 
S?,^Jr  femSSg  suaucc  of  this  Act,  or  shall  forge,  counterfeit,  or  resemble, 
marks  thereon?  "or  causc  or  procurc  to  be  forgcd,  counterfeited,  or  resem- 
bled, the  impression,  or  any  part  of  the  impression,  of  any 
such  stamp,  die,  plate,  or  other  instrument  as  aforesaid, 
ui)on  any  vellum,  parchment,  or  paper,  or  shall  stamp  or 
mark,  or  cause  or  procure  to  be  stamped  or  marked,  any 
vellum,  parchment,  or  paper  with  any  such  forged  or  coun- 
terfeited stamp,  die,  plate,  or  other  instrument,  or  part  of 
any  stamp,  die,  plate,  or  other,  instrument,  as  aforesaid,- 
with  intent  to  defraud  the  United  States  of  any  of  the  taxes 
hereby  imposed,  or  any  part  thereof;  or  if  any  person  shall 
utter,  or  sell,  or  expose  for  sale,  any  vellum,  parchment, 
paper,  article,  or  thing  having  thereupon  the  impression  of 
any  such  counterfeited  stamp,  die,  plate,  or  other  instru- 
ment, or  any  part  of  any  stiimp,  die,  plate,  or  other  instru- 
ment, or  any  such  forged,  counterfeited,  or  resembled 
impression,  or  part  of  impression,  as  aforesaid,  knowing 
the  same  to  bo  forged,  counterfeited,  or  resembled;  or  if 
any  person  shall  knowingly  use  or  permit  the  use  of  any 
stamp,  die,  plate,  or  other  instrument  which  shall  have 
been  so  provided,  made,  or  used  as  aforesaid,  with  intent 
to  defraud  the  United  States;  or  if  any  person  shall  fraudu- 
lently cut,  tear,  or  remove,  or  cause  or  procure  to  be  cut, 
torn,  or  removed,  the  impression  of  any  stamp,  die,  plate,  or 
other  instrument  which  shall  have  been  j)rovided,  made,  or 
used  in  pursuance  of  this  Act  from  any  vellum,  parchment, 
or  paper,  or  any  instrument  or  writing  charged  or  charge- 
able with  any  of  the  taxes  imposed  by  law ;  or  if  any  person 
shall  fraudulently  use,  join,  fix,  or  place,  or  cause  to  bo  used, 
joined,  fixed,  or  placed,  to,  with,  or  upon  any  vellum,  parch- 
ment, paper,  or  any  instrument  or  writing  charged  or 
chargeable  with  any  of  the  taxes  hereby  imposed,  any 
adhesive  stamp,  or  the  impression  of  any  stamp,  die,  plate, 
or  other  instrument,  which  shall  have  been  provided,  made, 
or  used  in  pursuance  of  law,  and  which  shall  have  been 
cut,  torn,  or  removed  from  any  other  vellum,  parchment, 
or  paper,  or  any  instrument  or  writing  charged  or  charge- 
able with  any  of  the  taxes  imposed  by  law;  or  if  any  per- 
son shall  willfully  remove  or  cause  to  be  removed,  alter  or 
cause  to  be  altered,  the  canceling  or  defacing  marks  of  any 
adhesive  stamp  with  intent  to  use  the  same,  or  to  cause  the 


DOCUMENTARY    AND    PROPRIETARY    STAMPS.  6 

itse  of  the  same,  after  it  shall  have  been  once  used,  or  shall 
knowiDgly  or  willfully  sell  or  buy  such  washed  or  restored 
stamp,  or  offer  the  same  for  sale,  or  give  or  expose  the  same 
to  any  person  for  use,  or  knowingly  use  the  same,  or  pre- 
pare the  same  with  intent  for  the  farther  use  thereof^  or  if 
any  person  shall  knowingly  and  without  lawful  excuse  (the 
I)roof  whereof  shall  lie  on  the  person  accused)  have  in  his 
possession  any  washed,  restored,  or  altered  stamp  which 
has  been  removed  from  any  vellum,  i)archment,  paper, 
instrument,  or  writing,  then,  and  in  every  such  case,  every 
person  so  offending,  and  every  person  knowingly  and  will- 
fully aiding,  abetting,  or  assisting  in  committing  any  such 
offenses  as  aforesaid  shall  be  deemed  guilty  of  a  misde- 
meanor^  and,  upon  conviction  thereof,  shall  forfeit  the  said 
counterfeit  stamps  and  the  articles  upon  which  they  are 
placed,  and  shall  be  punished  by  fine  not  exceeding  one 
thousand  dollars,  or  by  imprisonment  and  confinement  at 
hard  labor  not  exceeding  five  years,  or  both,  at  the  dis- 
cretion of  the  court. 

Sec.  9.  That  in  any  and  all  cases  where  an  adhesive  da^^b*8^puVoa 
stamp  shall  be  used  for  denoting  any  tax  imposed  by  this  ***™P' 
Act,  except  as  hereinafter  provided,  the  i)erson  using  or 
affixing  the  same  shall  write  or  stamp  thereupon  the  initials 
of  his  name  and  the  date  upon  which  the  same  shall  be 
attached  or  used,  so  that  the  same  may  not  again  be  used. 
And  if  any  person  shall  fraudulently  make  use  of  an  ad- 
hesive stamp  to  denote  any  tax  imposed  by  this  Act  with- 
out so  effectually  canceling  and  obliterating  such  stamp, 
except  as  before  mentioned,  he,  she,  or  they  shall  be  deemed 
guilty  of  a  misdemeanor,  and  upon  conviction  thereof  shall 
pay  a  fine  of  not  less  than  fifty  nor  more  than  five  hundred  fri^d^enVuse  of 
dollars,  or  be  imprisoned  not  more  than  six  months,  or  ^''^^p- 
both,  at  the  discretion  of  the  court:  Provided,  That  any 
proprietor  or  proprietors  of  proprietary  articles,  or  articles 
subject  to  stamp  duty  under  Schedule  B  of  this  Act,  shall 
have  the  i)rivilege  of  furnishing,  without  expense  to  the 
United  States,  in  suitable  form,  to  be  approved  by  the  Com- 
missioner of  Internal  Eevenue,  his  or  their  own  dies  or  de- ,  rnvate  dies  or 

'  designs   may  be 

signs  for  stamps  to  be  used  thereon,  to  be  retained  in  the  furnished  for 

*^  ^  '  stamps  for   pro- 

possession  of  the  Commissioner  of  Internal  Eevenue,  for  prietary  articles. 

his  or  their  separate  use,  which  shall  not  be  duplicated  to 

any  other  person.    And  the  proprietor  famishing  such  dies 

or  designs  shall  be  required  to  purchase  stamps  printed    stamps  from 

°  -a  J.  J.       X  private  dies  must 

therefrom  in  quantities  of  not  less  than  two  thousand  dol-  i>e  purchased  in 

lots  of  $2,000. 

Jars  face  value  at  any  one  time.  That  in  all  cases  where 
such  stamp  is  used,  instead  of  cancellation  by  initials  and 


6  DOCUMENTARY   AND   PEOPRIETARY   STAMPS. 

Affixing  of  date,  tlie  said  stamp  shall  be  so  affixed  on  the  box,  bottle, 

Btarap  on  propn-  '  ^  '  ' 

etary  articles  so  or  package  that  la  opening  the  same,  or  using  the  contents 

be  destroyed  on  thereof,  the  Said  Stamp  shall  be  effectually  destroyed;  and 

opening  pac  a=e.  ^^  default  thereof  the  party  making  default  shall  be  liable 

to  the  same  penalty  imposed  for  neglect  to  affix  said  stamp 

Punishment  as  hereinbefore  prescribed  in  this  Act.    Any  person  who 

for  fraudulently  ^  «    i 

obtaining  and  shall  fraudulently  obtain  or  use  any  of  the  aforesaid  stamps 
etc"  ^  °^  '  or  designs  therefor,  and  any  person  forgiug  or  counterfeit- 
ing, or  causing  or  procuring  the  forging  or  counterfeiting, 
any  representation,  likeness,  similitude,  or  colorable  imi- 
tation of  the  said  last-mentioned  stamp,  or  any  engraver 
or  printer  who  shall  sell  or  give  away  said  stamps,  or  sell- 
ing the  same,  or,  being  a  merchant,  broker,  peddler,  or  per- 
son dealing,  in  whole  or  in  part,  in  similar  goods,  wares, 
merchandise,  manufactureSj  preparations,  or  articles,  or 
those  designed  for  similar  objects  or  purposes,  shall  have 
knowingly  or  fraudulently,  in  his,  her,  or  their  possession 
any  such  forged,  counterfeited  likeness,  similitude,  or  color- 
able imitation  of  the  said  last-mentioned  stamp,  shall  be 
deemed  guilty  of  a  crime,  and,  upon  conviction  thereof, 
shall  be  punished  by  a  fine  not  exceeding  five  hundred 
dollars  or  imprisonment  not  exceeding  one  year,  or  both. 
Penalty  for     Sec.  10.  That  if  any  person  or  persons  shall  make,  sign, 

making,  signing,         .  x      t  ^  •  ^  •  ^  t     i, 

or  using,  etc.,  or  issuc,  or  cause  to  be  made,  signed,  or  issued,  or  shall 

bills  of  exchange,  '  x     i,  j.    j  -j         -j-i     j       • 

etc.,  unless  duly  acccpt  or  pay,  or  cause  to  be  accepted  or  paid,  with  design 
•tampod.  ^  evade  the  payment  of  any  stamp  tax,  any  bill  of  ex- 

change, draft,  or  order,  or  promissory  note  for  the  payment 
of  money,  liable  to  any  of  the  taxes  imi)osed  by  this  Act, 
without  the  same  being  duly  stamped,  or  having  thereupon 
an  adhesive  stamp  for  denoting  the  tax  hereby  charged 
thereon,  he,  she,  or  they  shall  be  deemed  guilty  of  a  mis- 
demeanor, and  upon  conviction  thereof  shall  be  punished 
by  a  fine  not  exceeding  two  hundred  dollars,  at  the  discre- 
tion of  the  court. 

Bills  of  ex-     Sec.  11.  That  the  acceptor  or  acceptors  of  any  bill  of  ex- 
change drawn  in    ,  -.        /.       ii  ,      «  « 
foreign  countries  change  or  ordcr  for  the  payment  of  any  sum  of  money 

Jd^stati?  must  drawn,  or  purporting  to  be  drawn,  in  any  foreign  country, 
^pSfyfornotbut  i^ayable  iu  the  United  States,  shall,  before  paying  or 
•tamping.  accepting  the  same,  place  thereupon  a  stamp,  indicating 
the  tax  upon  the  same,  as  the  law  requires  for  inland  bills 
of  exchange  or  promissory  notes  j  and  no  bill  of  exchange 
shall  be  paid  or  negotiated  without  such  stamp;  and  if  any 
person  shall  pay  or  negotiate,  or  offer  in  payment,  or  receive 
or  take  in  payment,  any  such  draft  or  order,  the  person  or 
persons  so  offending  shall  be  deemed  guilty  of  a  misde- 
meanor, and  upon  conviction  thereof  shall  be  punished  by 


DOCUMENTARY   AND    PROPRIETARY    STAMPS.  7 

a  fine  uot  exceeding  one  buudred  dollars,  in  tlie  discretion 
of  the  court. 

Sec.  12.  That  in  any  collection  district  where,  in  the  judg-  stamp/ may  be 
ment  of  the  Commissioner  of  Internal  Eevenue,the  facilities  ihom!^^*    ** 
for  the  procurement  and  distribution  of  adhesive  stamps 
are  or  shall  be  insnfiicient,  the  Commissioner,  as  aforesaid, 
is  authorized  to  furnish,  supply,  and  deliver  to  the  collector 
of  any  district,  and  to  any  assistant  treasurer  of  the  United 
States  or  designated  depositary  thereof,  or  any  postmaster, 
a  suitable  quantity  of  adhesive  stamps,  without  prepayment 
therefor,  and  may  in  advance  require  of  any  collector,  assist- 
ant treasurer  of  the  United  States,  or  postmaster  a  bond,    Bond  required, 
with  sufficient  sureties,  to  an  amount  equal  to  the  value  of 
the  adhesive  stamps  which  may  be  placed  in  his  hands  and 
remain  unaccounted  for,  conditioned  for  the  faithful  return, 
whenever  so  required,  of  all  quantities  or  amounts  undis- 
posed of,  and  for  the  payment  monthly  of  all  quantities 
or  amounts  sold  or  not  remaining  on  hand.    And  it  shall 
be  the  duty  of  such  collector  to  supply  his  deputies  with,  snppV/'de^pu'tiM 
or  sell  to  other  parties  within  his  district  who  may  make  ^^'^  stamps. 
application  therefor,  adhesive  stamps,  upon  the  same  terms 
allowed  by  law  or  under  the  regulations  of  the  Commissioner 
of  Internal  Eevenue,  who  is  hereby  authorized  to  make  such 
other  regulations,  not  inconsistent  herewith,  for  the  security  be  mfdo^y  com- 
of  the  United  States  and  the  better  accommodation  of  theSauteveViTe 
public,  in  relation  to  the  matters  hereinbefore  mentioned,  Sthe^ Treasury^ 
as  he  may  judge  necessary  and  expedient.    And  the  Secre- 
tary of  the  Treasury  may  from  time  to  time  make  such  regu- 
lations as  he  may  find  necessary  to  insure  the  safe-keeping 
or  prevent  the  illegal  use  of  all  such  adhesive  stamps. 

Sec.  13.  That  any  person  or  persons  who  shall  register,  re^steSrgf  /s^ 
issue,  sell,  or  transfer,  or  who  shall  cause  to  be  issued,  t?in?ierriD"°un! 
registered,  sold,  or  transferred,  any  instrument,  document,  stamped  iitstru- 

*  "  '  '         'J  7  '  ments  mentioned 

or  paper  of  any  kind  or  description  whatsoever  mentioned  ^^  schedule  a. 
in  Schedule  A  of  this  Act,  without  the  same  being  duly 
stamped,  or  having  thereupon  an  adhesive  stamp  for  denot- 
ing the  tax  chargeable  thereon,  and  canceled  in  the  manner 
required  by  law,  with  intent  to  evade  the  provisions  of  this 
Act,  shall  be  deemed  guilty  of  a  misdemeanor,  and  upon 
conviction  thereof  shall  be  punished  by  a  fine  not  exceed- 
ing fifty  dollars,  or  by  imprisonment  not  exceeding  six 
months,  or  both,  in  the  discretion  of  the  court;  and  such 
instrument,  document,  or  paper,  not  being  stamped  accord- 
ing to  law,  shall  be  deemed  invalid  and  of  no  effect:  Fro- 
vided,  That  hereafter,  in  all  cases  where  the  party  has  not 
affixed  to  any  instrument  the  stamp  required   by  law 


8  DOCUMENTARY   AND   PROPEIETARY   STAMPS. 

thereon  at  the  time  of  issuing,  selling,  or  transferring  the 
said   bonds,  debentures,  or  certificates   of  stock   or    of 
indebtedness,  and  he  or  they,  or  any  party  having  an 
nuat^pei in.^^^^^^^^^  therein,  shall  be  subsequently  desirous  of  affixing 
•truments,  etc.   gjj^jj  stamp  to  Said  instrument,  or,  if  said  instrument  be 
lost,  to  a  copy  thereof,  he  or  they  shall  appear  before  the 
collector  of  internal  revenue  of  the  proper  district,  who 
shall,  ui)on  the  payment  of  the  price  of  the  proper  stamii 
required  by  law,  and  of  a  penalty  of  ten  dollars,  and,  where 
the  whole  amount  of  the  tax  denoted  by  the  stamp  required 
shall  exceed  the  sum  of  fifty  dollars,  on  payment  also  of 
interest,  at  the  rate  of  six  per  centum,  on  said  tax  from  the 
day  on  which  such  stamp  ought  to  have  been  affixed,  affix 
the  proper  stamj>  to  such  bond,  debenture,  certificate  of 
stock  or  of  indebtedness  or  copy,  and  note  uiwn  the  margin 
thereof  the  date  of  his  so  doing,  and  the  fact  that  snch  pen- 
alty has  been  paid ;  and  the  same  shall  thereupon  be  deemed 
and  held  to  be  as  valid,  to  all  intents  and  purposes,  as  if 
Btami>ed  when  made  or  issued:  Aiid  provided  further,  That 
where  it  shall  appear  to  said  collector,  upon  oath  or  other- 
wise, to  his  satisfaction,  that  any  such  instrument  has  not 
been  duly  stamped,  at  the  time  of  making  or  issuing  the 
same,  by  reason  of  accident,  mistake,  inadvertence,  or 
Instruments  urgeut  ueccssity,  and  without  any  willful  design  to  defraud 
•r  oopies  of  in-  the  United  States  of  the  stamp,  or  to  evade  or  delay  the 
te  atamped,  m5  payment  thereof,  then  and  in  such  case,  if  such  instrument, 
pe    tyremi  te  .  ^^^  .^  ^^^  Original  be  lost,  a  copy  thereof,  duly  certified  by 
the  officer  having  charge  of  any  records  in  whieh  such 
original  is  required  to  be  recorded,  or  otherwise  duly  proven 
to  the  satisfaction  of  the  collector,  shall,  within  twelve 
calendar  months  after  the  maliing  or  issuing  thereof,  be 
brought  to  the  said  collector  of  internal  revenue  to  be 
stamjjed,  and  the  stamp  tax  chargeable  thereon  shall  be 
paid,  it  shall  be  lawful  for  the  said  collector  to  remit  the 
penalty  aforesaid  and  to  cause  such  instrument  to  be  duly 
■tnjmfiii*^  n  o  t  Stamped.    And  when  the  original  instrument^  or  a  certified 
wrtifiid'"^<»  ies  ^^  ^^^y  proven  copy  thereof,  as  aforesaid,  duly  stamped  so 
thereof,   w  h  e  n  as  to  entitle  the  same  to  be  recorded,  shall  be  presented  to 

properly  stamped  '  ^ 

■uky  be  recorded,  the  clcrk,  register,  recorder,  or  other  officer  having  charge 
of  the  original  record,  it  shall  be  lawful  for  such  officer, 
upon  the  payment  of  the  fee  legally  chargeable  for  the 
recording  thereof,  to  make  a  new  record  thereof,  or  to  note 
upon  the  original  record  the  fact  that  the  error  or  omission 
in  the  stamping  of  said  original  instrument  has  been  cor- 
rected pursuant  to  lawj  and  the  original  instrument  or 
such  certified  copy,  or  the  record  thereof,  may  be  used  in  all 
courts  and  places  in  the  same  manner  and  with  like  effect 


DOCUMENTARY   AND    PROPRIETARY    STAMPS.  9 

as  if  the  instrument  had  been  originally  stamped:  And 
provided  further,  That  in  all  cases  where  the  party  has  not 
affixed  the  stamp  required  by  law  upon  any  such  instru- 
ment issued,  registered,  sold,  or  transferred  at  a  time  when 
and  at  a  place  where  no  collection  district  was  established, 
it  shall  be  lawful  for  him  or  them,  or  any  party  having  an 
interest  therein,  to  affix  the  proper  stamp  thereto,  or,  if  the 
original  be  lost,  to  a  copy  thereof.  But  no  right  acquired  ^^^^^^|^*^^^^ 
in  good  faith  before  the  stamping  of  such  instrument,  or  stamping  of  tiie 

°  X       o  7         unstamped       m- 

copy  thereof,  as  herein  provided,  if  such  record  be  required  stniment  to  bo 

-^*'  '  -^  '  ^  aflected     by    its 

by  law,  shall  in  any  manner  be  affected  by  such  stamping  stamping. 
as  aforesaid. 
Sec.  14.  That  hereafter  no  instrument,  paper- or  docu-    i^"o  instrument 

'  ^     ^  or  paper  required 

meut  required  by  law  to  be  stamped,  which  has  been  signed  ^y  i-^^  to  bo 
or  issued  without  being  duly  stamped,  or  with  a  deficient  corded  or  admit- 
stamp,  nor  any  copy  thereof,  shall  be  recorded  or  admitted,  evidence  m  any 

,  .,  .  i  i'T  1  1      i  court  until  prop- 

er used  as  evidence  in  any  court  until  a  legal  stamp  or  eriy  stamped. 

stamps,  denoting  the  amount  of  tax,  shall  have  been  affixed 

thereto,  as  prescribed  by  law:  Provided,  That  any  bond, 

debenture, certificate  of  stock,  or  certificate  of  indebtedness 

issued  in  any  foreign  country  shall  pay  the  same  tax  as  is 

required  by  law  on  similar  instruments  when  issued,  sold, 

or  transferred  in  the  United  States ;  and  the  party  to  whom 

the  same  is  issued,  or  by  whom  it  is  sold  or  transferred, 

shall,  before  selliug  or  transferring  the  same,  affix  thereon 

the  stamp  or  stamps  indicating  the  tax  required. 

Sec.  15.  That  it  shall  not  be  lawful  to  record  or  register   unlawful  to  re- 

.       T  ,       ,  J      ,      cord  or  register 

any  instrument,  paper,  or  document  required  by  law  to  be  instruments  un- 

^^  -  '^     \^  .  ...  .less    stamps    of 

stamped  unless  a  stamp  or  stamps  of  the  proper  amount  the     proper 
shall  have  been  affixed  and  canceled  in  the  manner  pre- been  aitixed  and 
scribed  by  law^  and  the  record,  registry,  or  transfer  of  any  *^^^^ 
such  instruments  upon  which  the  proper  stamp  or  stamps 
aforesaid  shall  not  have  been  affixed  and  canceled  as  afore- 
said shall  not  be  used  in  evidence. 

Sec.  16.  That  no  instrument,  paper,  or  document  re-  tin,iof^focumeS 
quired  by  law  to  be  stamped  shall  be  deemed  or  held  tary  stamps  re- 
invalid  and  of  no  effect  for  the  want  of  a  particular  kind 
or  description  of  stamp  designated  for  and  denoting  the 
tax  charged  on  any  such  instrument,  paper,  or  document, 
provided  a  legal  documentary  stam^)  or  stamps  denoting 
a  tax  of  equal  amount  shall  have  been  duly  affixed  and 
used  thereon. 

Sec.  17.  That  all  bonds,  debentures,  or  certificates  of.  Bonds,  etc., 
indebtedness  issued  by  the  officers  of  the  United  States  united  states,  or 
Government,  or  by  the  officers  of  any  State,  county,  town,  any  s^tatercouS- 
municipal  corporation,  or  other  corporation  exercising  thCeSpt.^'  ^^  ^* 


10     .  DOCUMENTARY   AND   PROPRIETARY    STAMPS. 

taxing  power,  sliall  be,  aud  hereby  are,  exempt  from  tlie 
stamp  taxes  required  by  tliis  Act:  Provided j  That  it  is  the 
intent  hereby  to  exempt  from  the  stamp  taxes  imposed  by 
this  Act  such  State,  county,  town,  or  other  municipal  cor- 
porations in  the  exercise  only  of  functions  strictly  belong- 
ing to  them  in  their  ordinary  governmental,  taxing,  or 
stock  and  municipal   capacity:   Provided  further^   That   stock  and 
fttive  buiidiiig bonds  issucd  by  cooperative  building  and  loan  associa- 
tions exempt,     tions  whose  capital  stock  does  not  exceed  ten  thousand 
dollars,  and  building  and  loan  associations  or  companies 
that  make  loans  only  to  their  shareholders,  shall  be  ex- 
empt from  the  tax  herein  provided. 
Telegraph  dis-     Sec.  18.  That  ou  and  after  the  first  day  of  July,  eighteen 

patchea,  penalty  "^  j  i       o         ^ 

lor  not  stamping,  hundred  and  ninety-eight,  no  telegraph  company  or  its 
agent  or  employee  shall  transmit  to  any  person  any  dis- 
patch or  message  without  an  adhesive  stamp,  denoting  the 
tax  imposed  by  this  Act,  being  affixed  to  a  copy  thereof, 
or  having  the  same  stamped  thereupon,  and  in  default 
thereof  shall  incur  a  penalty  of  ten  dollars :  Provided^  That 
only  one  stamp  shall  be  required  on  each  dispatch  or  mes- 
Teieffraphmes- gage,  whcthcr  scnt  through  one  or  more  companies:  Pro- 

sngen  between^ 

onicera  of    the  vidcd,  That  the  messages  or  dispatches  of  the  officers  and 
twec^n  °^ra?froad  employecs  of  any  telegraph  or  telephone  company  concern- 

oflicera  as  to  the  .  j.i  /v.  •  ■.  •  i?  xi  i    ti 

affairs  of  thecom-  lug  the  affiiirs  and  service  of  the  company,  and  like  mes- 
pauy.areoxempt.  ^^^^^  ^j.  djspatches  of  the  officials  and  employees  of  rail- 
road companies  sent  over  the  wires  on  their  respective 
railroads  shall  be  exempt  from  this  requirement:  Provided 
further,  That  messages  of  officers  and  employees  of  the 
Government  on  official  business  shall  be  exempt  from  the 
taxes  herein  imposed  upon  telegraphic  and   telephonic 
messages, 
rrovisions  of     Sec.  19.  That  all  the  provisions  of  this  Act  relating  to 
dies.ctc.reiatotodies,  stamps,  adhesive  stamps,  and  stamp    taxes  shall 

articles  in  Sched-       ^        ,   .  i    •       ,     ,      ,  ^   \  •/.     i.i      •  ^^ 

tti©  B.  extend  to  and  include  (except  where  manifestly  inapplica- 

ble) all  the  articles  or  objects  enumerated  in  Schedule  B, 
subject  to  stamp  taxes,  and  apply  to  the  i)rovisions  in  rela- 
tion thereto. 
Penalty  for  not     Sec.  20.  That  OH  and  after  the  first  day  of  July,  eight- 

BtanipinKartlcles  ,.,.,1^  «  J  T       is 

in  Schedule  B.  ecu  hundred  and  ninety-eight,  any  person,  firm,  company, 
or  corporation  that  shall  make,  prepare,  aud  sell,  or  remove 
for  consumption  or  sale,  drugs,  medicines,  preparations, 
compositions,  articles,  or  things,  including  perfumery  and 
cosmetics,  upon  which  a  tax  is  imposed  by  this  Act,  as 
provided  for  in  Schedule  B,  without  affixing  thereto  an 
adhesive  stamp  or  label  denoting  the  tax  before  mentioned 
shall  bo  deemed  guilty  of  a  misdemeanor,  aud  upon  convic-. 


DOCUMENTARY   AND   PROPRIETARY   STAMPS.  11 

tion  thereof  shall  pay  a  fine  of  not  more  than  five  hundred 
dollars,  or  be  imprisoned  not  more  than  six  months,  or 
both,  at  the  discretion  of  the  court:  Frovided,  That  no  TTncomponnded 

^  ^  medicinal   drugs 

stamp  tax  shall  be  imposed  upon  any  uncompounded  medic •  exempt.    Pbj^si- 

.       ,     ,  T  •       1  T    •  IT.  *^'^"^      prescrip- 

mal  drug  or  chemical,  nor  upon  any  medicine  sold  to  or  tions  exempt. 
for  the  use  of  any  person  which  may  be  mixed  or  com- 
pounded for  said  person  according  to  the  written  recipe  or 
prescription  of  any  practicing  physician  or  surgeon,  or 
which  may  be  put  up  or  compounded  for  said  person  by  a 
druggist  or  pharmacist  selling  at  retail  only.  The  stamp  ^  stamp  tax  pro- 
taxes  provided  for  in  Schedule  B  of  this  Act  shall  apply  to  sciieduie  b  ap- 

-*•  X  X    ^         phcs  to  all  medic- 

all  medicinal  articles  compounded  by  any  formula,  pub-  inai  articles  put 

up   m    style    of 

lished  or  unpublished,  which  are  put  up  in  style  or  manner  patent  medicine. 
similar  to  that  of  patent,  trade-mark,  or  proprietary  medi- 
cine in  general,  or  which  are  advertised  on  the  i^ackage  or 
otherwise  as  remedies  or  specifics  for  any  ailment,  or  as 
having  any  special  claim  to  merit,  or  to  any  peculiar 
advantage  in  mode  of  preparation,  quality,  use,  or  effect. 
Sec.  21.  That  any  manufacturer  or  maker  of  any  of  the    Penalty  for  re- 

*'  "^  moving    or    de- 

articles  for  sale  mentioned  in  Schedule  B,  after  the  -sameti^ching^  stamps 

_     ,,  _  _  _  _^_  ,.-,-,  .1^        ^^o™  articles  in 

shall  have  been  so  made,  and  the  particulars  hereinbefore  schedule  b. 
required  as  to  stamps  have  been  complied  with,  or  any 
other  person  who  shall  take  off,  remove,  or  detach,  or 
cause,  or  permit,  or  suffer  to  be  taken  off",  or  removed  or 
detached,  any  stamp,  or  who  shall  use  any  stamp,  or  any 
wrapper  or  cover  to  wliich  any  stamp  is  affixed,  to  cover 
any  other  article  or  commodity  than  that  originally  con- 
tained in  such  wrapper  or  cover,  with  such  stamp  when 
first  used,  with  the  intent  to  evade  the  stamp  duties,  shall 
for  every  such  article,  respectively,  in  respect  of  which 
any  such  offense  shall  be  committed,  be  deemed  guilty  of  a 
misdemeanor,  and  upon  conviction  thereof  shall  pay  a  fine 
of  not  more  than  five  hundred  dollars,  or  be  imprisoned 
not  more  than  six  months,  or  both,  at  the  discretion  of  the 
court,  and  every  such  article  or  commodity  as  aforesaid 
shall  also  be  forfeited. 
Sec.  22.  That  any  maker  or  manufacturer  of  any  of  the    Penalty  for 

^  *'  selling,     remov- 

articles  or  commodities  mentioned  in  Schedule  B,  as  afore- in?,  or  delivering 
said,  or  any  other  person  who  shall  sell,  send  out,  remove,  uieB unstamped. 
or  deliver  any  article  or  commodity,  manufactured  as  afore- 
said, before  the  tax  thereon  shall  have  been  fully  paid  by 
affixing  thereon  the  proper  stamp,  as  in  this  Act  provided, 
or  who  shall  hide  or  conceal,  or  cause  to  be  hidden  or  con- 
cealed, or  who  shall  remove  or  convey  away,  or  deposit,  or 
cause  to  be  removed  or  conveyed  away  from  or  deposited 
in  any  place,  any  such  article  or  commodity,  to  evade  the 


^I^IVBH^TT 


12  DOCUMENTARY    AND    PROPRIETARY    STAMPS. 

tax  chargeable  thereon,  or  any  part  thereof,  shall  be  deemed 
guilty  of  a  misdemeanor,  and  upon  conviction  thereof  shall 
pay  a  fine  of  not  more  than  five  hundred  dollars,  or  be  im- 
prisoned not  more  than  six  months,  or  both,  at  the  discre- 
tion of  the  court,  together  with  the  forfeiture  of  any  such  arti- 
Exportation  8,  clc  OF  Commodity :  Frovided,  That  articles  upon  which  staiAp 
Sxeinpt.'"Vaim'  taxcs  are  required  by  this  Act  may,  when  intended  for 
Si8"for"exnort a- exportation,  be  manufactured  and  sold  or  removed  without 
tiontogiveWd.j^g^^jj^g  stamps  affixed  thereto,  and  without  being  charged 
with  tax  as  aforesaid;  and  every  manufacturer  or  maker  of 
any  article  as  aforesaid,  intended  for  exportation,  shall  give 
such  bonds  and  be  subject  to  such  rules  and  regulations  to 
protect  the  revenue  against  fraud  as  may  be  from  time  to 
time  prescribed  by  the  Commissioner  of  Internal  Eevenue, 
with  the  approval  of  the  Secretary  of  the  Treasury. 
:irannfactnrers     Sec.  23.  That  cvcry  manufacturer  or  maker  of  any  of  the 
dociaiatioDs.      articlcs  or  commodities  provided  for  in  Schedule  B,  or  his 
foreman,  agent,  or  superintendent  shall  at  the  end  of  each 
and  every  month  make,  sign,  and.  file  with  the  collector  of 
internal  revenue  for  the  district  in  which  he  resides  a  dec- 
Laration  in  writing  that  no  such  article  or  commodity  has, 
during    such    preceding  month  or   time  when  the    last 
declaration  was  made,  been  removed,  or  carried,  or  sent, 
or  caused  or  suffered  or  known  to  have  been  removed,  car- 
ried, or  sent  from  the  premises  of  such  manufacturer  or 
maker  other  than  such  as  have  been  duly  taken  account  of 
and  charged  with  the  stamp  tax,  on  i)ain  of  such  manufac- 
turer or  maker  forfeiting  for  every  refusal  or  neglect  to 
roTiaity  forrc-make  such  declaration  one  hundred  dollars;  and  if  any 

fasal     to    make  ,  .      ^  .  -,  .       n 

declaration.  such  manufacturer  or  maker,  or  his  foreman,  agent,  or 
superintendent,  shall  make  any  false  or  untrue  declara- 
tion, such  manufacturer  or  maker,  or  foreman,  agent,  or 
superintendent  making  the  same  shall  be  deemed  guilty 
of  a  misdemeanor,  and  upon  conviction  shall  pay  a  fine  of 
not  more  than  five  hundred  dollars,  or  be  imprisoned  not 
more  than  six  months,  or  both,  at  the  discretion  of  the  court, 
stamp  tax  on     Sec.  24.  That  the  stamp  taxes  prescribed  in  this  Act  on 

articles  in  Sched-,  .   ,  .  ,     ,   „        .      «  T  ,     t. 

ni«nHttJiche8<.ntho  articlcs  provided  for  in  Schedule  B  shall  attach  to  all 
1898."  ^''  °^  '  such  articles  and  things  sold  or  removed  for  sale  on  and 
after  the  said  first  day  of  July,  eighteen  hundred  and 
ninety-eight.  Every  person,  except  as  otherwise  provided 
in  this  Act,  who  oilers  or  exposes  for  sale  any  article  or 
thing  provided  for  in  said  Schedule  B,  whether  the  article 
so  otfercd  or  exposed  is  of  foreign  manufacture  and  im- 
Mann factor,  ported  or  of  domcstic  raanufacture,  shall  be  deemed  the 

era;  wbo  are  to*  ' 

boconaidorod  manufacturer  thereof,  and  shall  be  subject  to  all  the  taxes, 
liabilities,  and  penalties  imposed  by  law  for  the  sale  of 


DOCUMENTARY   AND   PROPRIETARY   STAMPS.  13 

articles  without  tlie  use  of  the  proper  stamp  denoting  the 
tax  paid  thereon  5  and  all  such  articles  of  foreign  manu- 
facture shall,  in  addition  to  the  import  duty  imposed  on 
the  same,  be  subject  to  the  stamp  tax  prescribed  in  this 
Act:  Provided  fur  tJier,  That  internal  revenue  stamps  re-    stamps  re- 
quired by  existing  law  on  imported  merchandise  shall  be  JJit Jd  artiSesTo 
affixed  thereto  and  canceled  at  the  expense  of  the  owner  withaSvai^o^r 
or  importer  before  the  withdrawal  of  such  merchandise  for  sec?et^?y  ^to 
consumption,  and  the  Secretary  of  the  Treasury  is  author- J-ong®  ^^s^ia- 
ized  to  make  such  rules  and  regulations  as  may  be  neces- 
sary for  the  affixing  and  canceling  of  such  stamps,  not 
inconsistent  herewith. 

Sec.  25.  That  the  Commissioner  of  Internal  Eevenue   commissioner 

of  Internal  Kev- 

shall  cause  to  be  prepared  for  the  payment  of  the  taxes  p^"©  to  cause  to 
prescribed  in  this  Act  suitable  stamps  denoting  the  tax  on  stamps,  and  pre- 
the  document,  article,  or  thing  to  which  the  same  may  be  cancellation. 
affixed,  and  he  is  authorized  to  prescribe  such  method  for 
the  cancellation  of  said  stam^is,  as  substitute  for  or  in 
addition  to  the  method  provided  in  this  Act,  as  he  may 
deem  expedient.    The  Commissioner  of  Internal  Revenue, 
with  the  approval  of  the  Secretary  of  the  Treasury,  is 
authorized  to  procure  any  of  the  stamps  provided  for  in 
this  Act  by  contract  whenever  such  stamps  can  not  be 
speedily  prepared  by  the  Bureau  of  Engraving  and  Print- 
ing 5  but  this  authority  shall  expire  on  the  first  day  of  July, 
eighteen  hundred  and   ninetj'-nine.     That  the  adhesive    Adhesive 
stamps  used  in  the  payment  of  the  tax  levied  in  Schedules  by  ^c^iiectors^^'of 
A  and  B  of  this  Act  shall  be  furnished  for  sale  by  the^^*""""^""^"^""- 
several  collectors  of  internal  revenue,  who  shall  sell  and 
deliver  them  at  their  face  value  to  all  persons  applying  for 
the  same,  except  officers  or  employees  of  the  internal- 
revenue  service:  Provided,  That  such  collectors  may  sell 
and  deliver  such  stamps  in  quantities  of  not  less  than  one 
hundred  dollars  of  face  value,  with  a  discount  of  one  per   Discount  of  1 
centum,  except  as  otherwise  provided  in  this  Act.    And  of  $100  or  more 
he  may,  with  the  approval  of  the  Secretary  of  the  Treas-  ^S)mm'issioner 
ury,  make  all  needful  rules  and  regulations  for  the  proper  re^larions?^" 
enforcement  of  this  Act. 

Schedule  A. 

STAMP  TAXES. 

BondSj  debentures,  or  certificates  of  indebtedness  issued 
after  the  first  day  of  July,  anno  Domini  eighteen  hundred 
and  ninety-eight,  by  any  association,  company,  or  corpora- 


14  DOCUMENTARY   AND    PROPRIETARY    STAMPS. 

tion,  on  each  hundred  dollars  of  face  value  or  fraction 
thereof,  five  cents,  and  on  each  original  issue,  whether  on 
organization  or  reorganization,  of  certificates  of  stock  by 
any  such  association,  company,  or  corporation,  on  each  hun- 
dred dollars  of  face  value  or  fraction  thereof,  five  cents,  and 
on  all  sales,  or  agreements  to  sell,  or  memoranda  of  sales  or 
deliveries  or  transfers  of  shares  or  certificates  of  stock  in 
any  association,  company,  or  corporation,  whether  made 
upon  or  shown  by  the  books  of  the  association,  comi)any, 
or  corporation,  or  by  any  assignment  in  blank,  or  by  any 
delivery,  or  by  any  paper  or  agreement  or  memorandum  or 
other  evidence  of  transfer  or  sale  whether  entitling  the 
holder  in  any  manner  to  the  benefit  of  such  stock,  or  to 
secure  the  future  payment  of  money  or  for  the  future 
Sales  of  certifl-  transfer  of  any  stock,  on  each  hundred  dollars  of  face  value 

cntes  of  stock —  .  '  -r,.         .  -,    -,     m-,      ,    • 

when  stamps  are  or  fractiou  thcrcof,  two  ccuts:  Providea^  That  in  case  of 
sale  where  the  evidence  of  transfer  is  shown  only  by  the 
books  of  the  company  the  stauip  shall  be  placed  upon  such 
books;  and  where  the  change  of  ownership  is  by  transfer 
certificate  the  stamp  shall  be  placed  upon  the  certificate; 
and  in  cases  of  an  agreement  to  sell  or  where  the  transfer 
is  by  delivery  of  the  certificate  assigned  in  blank  there  shall 
be  made  and  delivered  by  the  seller  to  the  buyer  a  bill  or 
memorandum  of  such  sale,  to  which  the  stamp  shall  be 
affixed ;  and  every  bill  or  memorandum  of  sale  or  agreement 
to  sell  before  mentioned  shall  show  the  date  thereof,  the 
name  of  the  seller,  the  amount  of  the  sale,  and  the  matter 
or  thiug  to  which  it  refers.  And  any  person  or  persons 
liable  to  pay  the  tax  as  herein  provided,  or  anyone  who  acts 
in  the  matter  as  agent  or  broker  for  such  person  or  persons, 
who  shall  make  any  such  sale,  or  who  shall  in  inirsuance  of 
auy  such  sale  deliver  any  such  stock,  or  evidence  of  the  sale 
of  any  such  stock  or  bill  or  memorandum  thereof,  as  herein 
Penalty  for  fall-  required,  without  having  the  proper  stamps  affixed  thereto, 
amp.  -^ithi^teiit  to  evade  the  foregoing  provisions  shall  be  deemed 
guilty  of  a  misdemeanor,  and  upon  conviction  thereof  shall 
pay  a  fine  of  not  loss  than  five  hundred  nor  more  than 
one  thousand  dollars,  or  be  imprisoned  not  more  than  six 
months,  or  both,  at  the  discretion  of  the  court. 
Sales  of  mor-  Upon  cach  salc,  agreement  of  sale,  or  agreement  to  sell, 
ap?o"oment  °tSany  products  or  merchandise  at  any  exchange,  or  board  of 
**"*  trade,  or  other  similar  place,  either  for  present  or  future 

delivery,  for  each  one  hundred  dollars  in  value  of  said  sale 
or  agreement  of  sale  or  agreement  to  sell,  one  cent,  and  for 
each  additional  one  hundred  dollars  or  fractional  part  there- 


DOCUMENTARY   AND    PROPRIETARY    STAMPS.  15 

of  in  excess  of  one  hundred  dollars,  one  cent :  Provided,  That    -^^i  s^ies,  o  r 

'  ^  agreements  of 

on  every  sale  or  agreement  of  sale  or  agreement  to  sell  as  sale,  or  agree- 
aforesaid  there  shall  be  made  and  delivered  by  the  seller  require  thi  de- 
to  the  buyer  a  bill,  memorandum,  agreement,  or  other  s^nlJ  of  ^a  i>iii! 

.  1  /»  1  1  •      jy        1  ,     ,     memoraudum,  or 

evidence  of  sucn  sale,  agreement  of  sale,  or  agreement  to  agreement, 
sell,  to  which  there  shall  be  affixed  a  lawful  stamp  or  Tt^amp^Ti^^a  nd 
stamps  in  value  equal  to  the  amount  of  the  tax  on  suchthe?^f?^^^  ^^^® 
sale.  And  every  such  bill,  memorandum,  or  other  evidence 
of  sale  or  agreement  to  sell  shall  show  the  date  thereof, 
the  name  of  the  seller,  the  amount  of  the  sale,  and  the 
matter  or  thing  to  which  it  refers;  and  any  person  or  per- 
sons liable  to  pay  the  tax  as  herein  i)rovided,  or  anyone 
who  acts  in  the  matter  as  agent  or  broker  for  such  person 
or  persons,  who  shall  make  any  such  sale  or  agreement  of 
sale,  or  agreement  to  sell,  or  who  shall,  in  pursuance  of  any 
such  sale,  agreement  of  sale,  or  agreement  to  sell,  deliver 
any  such  i^roducts  or  merchandise  without  a  bill,  mem- 
orandum, or  other  evidence  thereof  as  herein  required,  or 
who  shall  deliver  such  bill,  memorandum,  or  other  evi- 
dence of  sale,  or  agreement  to  sell,  without  having  the 
proper  stamps  affixed  thereto,  with  intent  to  evade  the 
foregoing  provisions,  shall  be  deemed  guilty  of  a  misde- 
meanor, and  upon  conviction  thereof  shall  pay  a  fine  o^ fo^'iot^deTi?°r* 

not  less  than  five  hundred  nor  more  than  one  thousand ing,^j"j  memo- 
randum, or  evi- 
dollars,  or  be  imprisoned  not  more  than  six  months,  or  dence  of  sale,  or 

'  '  for  not  stamping 

both,  at  the  discretion  of  the  court.  same. 

Bank  check,  draft,  or  certificate  of  deposit  not  drawing  ^^^1^°^  checks  or 
interest,  or  order  for  the  payment  of  any  sum  of  money, 
drawn  upon  or  issued  by  any  bank,  trust  company,  or  any 
person  or  persons,  companies,  or  coporations  at  sight  or  on 
demand,  two  cents. 

Bill  of  exchange  (inland),  draft,  certificate  of  deposit ^^^^i^i^o^^^^^- 
drawing  interest,  or  order  for  the  payment  of  any  sum  of 
money,  otherwise  than  at  sight  or  on  demand,  or  any  prom-  Promissory 
issory  note  except  bank  notes  issued  for  circulation,  and 
for  each  renewal  of  the  same,  for  a  sum  not  exceeding  one 
hundred  dollars,  two  cents;  and  for  each  additional 
one  hundred  dollars  or  fractional  part  thereof  in  excess 
of  one  hundred  dollars,  two  cents.  And  from  and  after  the 
first  day  of  July,  eighteen  hundred  and  ninety- eight,  the 
provisions  of  this  paragraph  shall  apply  as  well  to  original 
domestic  money  orders  issued  by  the  Government  of  the    Domestic  mon- 

•^  "^  ey    orders  —  tax 

United  States,  and  the  price  of  such  money  orders  shall  be  collected  by  lu- 

'  ^  "^  .     creased  price  of 

increased  by  a  sum  equal  to  the  value  of  the  stamps  herein  orders. 
provided  for. 


16  DOCUMENTARY    AND    PEOPRiETARY    STAMPS. 

h^n  V(fo^i*'n)  ^^^^  ^^  cxcliaiige  (foreign)  or  letter  of  credit  (incliKliiig 
orders  by  telegraph  or  otherwise  for  the  paj^ment  of  money 
issued  by  express  or  other  companies  or  any  person  or  per- 
sons), drawn  in  but  payable  out  of  the  United  States,  if 
drawn  singly  or  otherwise  than  in  a  set  of  three  or  more, 

Orders  for  raj- jiccordiug  to  tho  custom  of  merchants  and  bankers,  shall 

ment  of  raoucy.  =>  " 

pay  for  a  sum  not  exceeding  one  hundred  dollars,  four 
cents,  and  for  each  one  hundred  dollars  or  fractional  part 
thereof  in  excess  of  one  hundred  dollars,  four  cents. 

If  drawn  in  sets  of  two  or  more :  For  every  bill  of  each 

Bet,  where  tho  sum  made  payable  shall  not  exceed  one 

hundred  dollars,  or  the  equivalent  thereof,  in  any  foreign 

currency  in  which  such  bill  may  be  expressed,  according 

to  tho  standard  of  value  fixed  by  the  United  States,  two 

cents  J  and  for  each  one  hundred  dollars  or  fractional  part 

thereof  in  excess  of  one  hundred  dollars,  two  cents. 

ot?'"  foJ  ^^1!oS     -^^^^^  ^^  lading  or  receipt  (other  than  charter  party)  for 

exported.  any  goods,  merchandise,  or  effects,  to  be  exported  from  a 

port  or  place  in  the  United  States  to  any  foreign  port  or 

place,  ten  cents. 

Express  and     ExVRESS  AND  FREiGnT :  It  Shall  bc  the  duty  of  every 

freight.    Bills  of  J  J 

lading,  luauifest,  railroad  or  steamboat  company,  carrier,  express  compauj'-, 
or  corporation  or  person  whose  occupation  is  to  act  as 
such,  to  issue  to  tho  shipper  or  consignor,  or  his  agent,  or 
person  from  whom  any  goods  are  accepted  for  transporta- 
tion, a  bill  of  lading,  manifest,  or  other  evidence  of  receipt 
and  forwarding  for  each  shipment  received  for  carriage 
and  transportation,  whether  in  bulk  or  in  boxes,  bales, 
packages,  bundles,  or  not  so  inclosed  or  included;  and 
there  shall  be  duly  attached  and  canceled,  as  is  in  this  Act 
provided,  to  each  of  said  bills  of  lading,  manifests,  or 
other  memorandum,  and  to  each  duplicate  thereof,  a  stamp 
of  tho  value  of  ono  cent:  Provided,  That  but  one  bill  of 
lading  shall  be  required  on  bundles  or  packages  of  news- 
papers when  inclosed  in  ono  general  bundle  at  the  time  of 
shipment.  Any  failure  to  issue  such  bill  of  lading,  mani- 
fest, or  other  memorandum,  as  herein  provided,  shall  sub- 
ject such  railroad  or  steamboat  company,  carrier,  express 
company,  or  corporation  or  person  to  a  penalty  of  fifty 
ct?"^not^To"bo^^^^^^^^^  ^^^  ®^^^  offense,  and  no  such  bill  of  lading,  mani- 
u«ou  111  evidence  fest,  OF  othoF  momoraudum  shall  be  used  in  evidence 

uulo8B  stamped.  ' 

unless  it  shall  be  duly  stamped  as  aforesaid. 
8:^2?^'°°*'"'"'     Telephone  messages:  It  shall  be  tho  duty  of  every  per- 
son, firm,  or  corporation  owning  or  operating  any  telephone 
line  or  lines  to  make  within  the  first  fifteen  days  of  each 
month  a  sworn  statement  to  the  collector  of  internal  revo- 


DOCUMENTARY   AND    PROPRIETARY    STAMPS. 


17 


nue  in  each  of  tlieir  i^spective  districts,  stating  tlie  num- 
ber of  messages  or  conversations  transmitted  over  their 
respective  lines  during  the  x>receding  month  for  which  a 
charge  of  fifteen  cents  or  more  was  imposed,  and  for  each 
of  such  messages  or  conversations  the  said  person,  firm, 
or  corporation  shall  pay  a  tax  of  one  cent:  Provided^  That 
only  one  payment  of  said  tax  shall  be  required,  notwith- 
standing the  lines  of  one  or  more  persons,  firms,  or  cor- 
porations shall  be  used  for  the  transmission  of  each  of 
said  messages  or  conversations. 

Bond:  For  indemnifying  any  person  or  persons,  firm,  or  uond. 
corporation  who  shall  have  become  bound  or  engaged  as 
surety  for  the  payment  of  any  sum  of  money,  or  for  the 
due  execution  or  performance  of  the  duties  of  any  office  or 
position,  and  to  account  for  money  received  by  virtue 
thereof,  and  all  other  bonds  of  any  description,  except 
such  as  may  be  required  in  legal  proceedings,  not  other- 
wise provided  for  in  this  schedule,  fifty  cents. 

Certificate  of  profits,  or  any  certificate  or  memorandum    certificates  ot 
showing  an  interest  in  the  property  or  accumulations  of^^'^^*^'*^^^" 
any  association,  company,  or  corporation,  and  on  all  trans- 
fers thereof,  on  each  one  hundred  dollars  of  face  value  or 
fraction  thereof,  two  cents. 

Certificate:  Any  certificate  of   damage,  or  otherwise,    Certificates  of 
and  all  other  certificates  or  documents  issued  by  any  port 
warden,  marine  surveyor,  or  other  iierson  acting  as  such, 
twenty-five  cents. 

Certificate  of  any  description  required  by  law  not  other- 
wise specified  in  this  Act,  ten  cents. 

Charter  party:  Contract  or  agreement  for  the  charter  of  charter  party 
any  ship,  or  vessel,  or  steamer,  or  any  letter,  memoran- 
dum, or  other  writing  between  the  captain,  master,  or 
owner,  or  person  acting  as  agent  of  any  ship,  or  vessel,  or 
steamer,  and  any  other  person  or  persons,  for  or  relating 
to  the  charter  of  such  ship,  or  vessel,  or  steamer,  or  any 
renewal  or  transfer  thereof,  if  the  registered  tonnage  of 
such  ship,  or  vessel,  or  steamer  does  not  exceed  three 
hundred  tons,  three  dollars. 

Exceeding  three  hundred  tons  and  not  exceeding  six 
hundred  tons,  five  dollars. 

Exceeding  six  hundred  tons,  ten  dollars. 

Contract:  Broker^s  note,  or  memorandum  of  sale  of  any 

goods  or  merchandi?se,  stocks,  bonds,  exchange,  notes  of 

hand,  real  estate,  or  property  of  any  kind  or  description 

issued  by  brokers  or  persons  acting  as  such,  for  each  note^ 

4552 2 


other  certifi- 
cates. 


Contracts, 


O? 


ARV 


ST-I^ 


18  DOCUMENTARY  AND   PROPRIETARY    STAMPS. 

or  memorandum  of  sale,  not  otlierwiSe  provided  for  in  this 
Act,  ten  cents. 
Conveyance.  Conveyance:  Deed,  instrument,  or  writing,  whereby  any 
lands,  tenements,  or  other  realty  sold  shall  be  granted, 
assigned,  transferred,  or  otherwise  conveyed  to,  or  vested 
in,  tbe  purchaser  or  i)urchasers,  or  any  other  person  or 
l)ersons,  by  his,  her,  or  their  direction,  when  the  considera- 
tion or  value  exceeds  one  hundred  dollars  and  does  not 
exceed  five  hundred  dollars,  fifty  cents  j  and  for  each  ad- 
ditional five  hundred  dollars,  or  fractional  part  thereof  in 
excess  of  five  hundred  dollars,  fifty  cents, 
du  aufies^^^^^  Dispatch,  telegraphic:  Any  dispatch  or  message,  one 
cent. 
Entry  of  goods.  Entry  of  any  goods,  wares,  or  merchandise  at  any  custom- 
house, either  for  consumption  or  warehousing,  not  exceed- 
ing one  hundred  dollars  in  value,  twenty-five  cents. 

Exceeding  one  hundred  dollars  and  not  exceeding  five 
hundred  dollars  in  value,  fifty  cents. 
Exceeding  five  hundred  dollars  in  value,  one  dollar. 
Entry  for  with-     Entry  for  the  withdrawal  of  any  goods  or  merchandise 

from  customs  bonded  warehouse,  fifty  cents. 
Lifeinauranco.  Insurance  (life) :  Policy  of  insurance,  or  other  instrument, 
by  whatever  name  the  same  shall  be  called,  whereby  any 
insurance  shall  hereafter  be  made  upon  any  life  or  lives, 
for  each  one  hundred  dollars  or  fractional  part  thereof, 
eight  cents  on  the  amount  insured:  Provided,  That  on  all 
policies,  for  life  insurance  only,  issued  on  the  industrial  or 
weekly-payment  plan  of  insurance,  the  tax  shall  be  forty 
l)er  centum  of  the  amount  of  the  first  weekly  premium. 
And  it  shall  be  the  duty  of  each  person,  firm,  or  corpora- 
tion issuing  such  policies  to  make  within  the  first  fifteen 
days  of  every  month  a  sworn  statement  to  the  collector  of 
internal  revenue  in  each  of  their  respective  districts,  of  the 
total  amount  of  first  weekly  premiums  received  on  such 
policies  issued  by  the  said  person,  firm,  or  corporation  dur- 
ing the  preceding  month,  and  upon  the  total  amount  so 
received,  the  said  person,  firm,  or  corporation  shall  pay  the 
said  tax  of  forty  per  centum :  Provided  further j  That  the 
insurnnopiin, provisions  of  this  section  shall  not  apply  to  any  fraternal, 
. h\V7i'u i<ty'!»mi beneficiary  society,  or  order,  or  farmers'  purely  local  coop- 
i<S^Z,l!muvo  erative  company  or  association,  or  employees'  relief  associ- 
empt!'""'*"*''  ^'^ti^^s  operated  on  the  lodge  system,  or  local  cooperation 
plan,  organized  and  conducted  solely  by  the  members 
thereof  for  the  exclusive  benefit  of  its  members  and  not 
for  profit. 


DOCUMENTARY    AND    PROPRIETARY    STAMPS.  19 

Insurance  (marine,  inland,  fire,):  Each  policy  of  insur-    insurance 

,         \  ,     1  •,  (fire).  Purely  co- 

ance  or  other  instrument,  by  whatever  name  the  same  shall  operative  oriiiu- 
be  callexl,  by  which  insurance  shall  be  made  or  renewed  upon  exemptT^""^*^^ 
property  of  any  description  (including  rents  or  profits), 
whether  a^rainst  peril  by  sea  or  on  inland  waters,  or  by  fire 
or  lightning,  or  other  peril,  made  by  any  person,  association, 
or  corporation,  upon  the  amount  of  premium  charged,  one- 
half  of  one  cent  on  each  dollar  or  fractional  iiart  thereof: 
Provided.,  That  purely  cooperative  or  mutual  fire  insurance 
companies  carried  on  by  the  members  thereof  solely  for  the 
protection  of  their  own  property  and  not  for  profit  shall  bo 
exempted  from  the  tax  herein  provided. 

Insurance  (casualty,  fidelity,  and  guarantee) :  Each  policy  ijis"^«nce  (casu- 
of  insurance,  or  bond  or  obligation  of  the  nature  of  indem-  ' ' 
nity  for  loss,  damage,  or  liability  issued,  or  executed,  or 
renewed  by  any  person,  association,  company,  or  corpora- 
tion, transacting  the  business  of  accident,  fidelity,  employ- 
er's liability,  plate  glass,  steam  boiler,  burglary,  elevator, 
automatic  sprinkler,  or  other  branch  of  insurance  (except 
life,  marine,  inland,  and  fire  insurance),  and  each  bond 
undertaking  or  recognizance,  conditioned  for  the  perform- 
ance of  the  duties  of  any  office  or  position,  or  for  the  doing 
or  not  doing  of  anything  therein  specified,  or  other  obliga- 
tion of  the  nature  of  idemnity,  and  each  contract  or  obliga- 
tion guaranteeing  the  validity  or  legality  of  bonds  or  other 
obligations  issued  by  any  State,  county,  municipal,  or 
other  public  body  or  organization,  or  guaranteeing  titles 
to  real  estate  or  mercantile  credits  executed  or  guaranteed 
by  any  fidelity,  guarantee,  or  surety  company  upon  the 
amount  of  i)remium  charged,  one-half  of  one  cent  on  each 
dollar  or  fractional  part  thereof. 

Lease,  agreement, memorandum,  or  contract  for  the  hire,    i^^aso. 
use,  or  rent  of  any  land,  tenement,  or  portion  thereof — 

If  for  a  i)eriod  of  time  not  exceeding  one  year,  twenty-five 
cents. 

If  for  a  period  of  time  exceeding  one  year  and  not  exceed- 
ing three  years,  fifty  cents. 

If  for  a  period  exceeding  three  years,  one  dollar. 

Manifest  for  custom-house  entry  or  clearance  of  the  cargo    Manifest  for 

*'  ^     custom  eutry. 

of  any  shij),  vessel,  or  steamer  for  a  foreign  port — 
If  the  registered  tonnage  of  such  ship,  vessel,  or  steamer 

does  not  exceed  three  hundred  tons,  one  dollar. 
Exceeding  three  hundred  tons,  and  not  exceeding  six 

hundred  tons,  three  dollars. 
Exceeding  six  hundred  tons,  five  dollars. 


20  DOCUMENTARY   AND    PROPRIETARY    STAMPS. 

Mortgage.  Mortgage  or  pledge,  of  lands,  estate,  or  property,  real  or 

personal,  heritable,  or  movable,  whatsoever,  where  the 
same  shall  be  made  as  a  security  for  the  payment  of  any 
definite  and  certain  sum  of  money,  lent  at  the  time  or  pre- 
viously due  and  owing  or  forborne  to  be  paid,  being  pay- 
able; also  any  conveyance  of  any  lands,  estate,  or  property 
whatsoever,  in  trust  to  be  sold  or  otherwise  converted  into 
money,  which  shall  be  intended  only  as  security,  either  by 
express  stipulation  or  otherwise;  on  any  of  the  foregoing 
exceeding  one  thousand  dollars  and  not  exceeding  one 
thousand  five  hundred  dollars,  twenty-five  cents;  and  on 
each  five  hundred  dollars  or  fractional  part  thereof  in 
excess  of  fifteen  hundred  dollars,  twenty-five  cents :  Pro- 
vided,  That  upon  each  and  every  assignment  or  transfer 
of  a  mortgage,  lease,  or  policy  of  insurance,  or  the  renewal 
or  continuance  of  any  agreement,  contract,  or  charter,  by 
letter  or  otherwise,  a  stamp  duty  shall  be  required  and 
paid  at  the  same  rate  as  that  imposed  on  the  original 
instrument. 

etf '****^*  *^°^'  Passage  ticket,  by  any  vessel  from  a  port  in  the  United 
States  to  a  foreign  port,  if  costing  not  exceeding  thirty 
dollars,  one  dollar. 

Costing  more  than  thirty  and  not  exceeding  sixty  dollars, 
three  dollars. 
Costing  more  than  sixty  dollars,  five  dollars. 

ne^^rox^'*^*""^      l^ower  of  attorney  or  proxy  for  voting  at  any  election  for 
officers  of  any  incorporated  company  or  association,  except 
religious,  charitable,  or  literary  societies,  or  public  ceme- 
teries, ten  cents. 
Power  of  attor-     Powcr  of  attorney  to  sell  and  convey  real  estate,  or  to 

?ouvcy?  '^  ^'^rent  or  lease  the  same,  to  receive  or  collect  rent,  to  sell  or 
transfer  any  stock,  bonds,  scrip,  or  for  the  collection  of 
any  dividends  or  interest  thereon,  or  to  perform  any  and 
all  other  acts  not  hereinbefore  specified,  twenty-five  cents: 
Provided,  That  no  stamps  shall  be  required  upon  any 
papers  necessary  to  be  used  for  the  collection  of  claims 
from  the  United  States  for  pensions,  back  pay,  bounty,  or 
for  proi)crty  lost  in  the  military  or  naval  service. 
Protest  Protest :  Upon  the  protest  of  every  note,  bill  of  exchange, 

acceptance,  check  or  draft,  or  any  marine  protest,  whether 
protested  by  a  notary  public  or  by  any  other  officer  who 
may  be  authorized  by  the  law  of  any  State  or  States  to 
make  such  protest,  twenty-five  cents. 

cc]iu?^°"'°  "**  Warehouse  receipt  for  any  goods,  merchandise,  or  prop- 
erty of  any  kind  held  on  storage  in  any  public  or  private 
warehouse  or  yard,  except  receipts  for  agricultural  prod- 
ucts deposited  by  the  actual  grower  thereof  in  the  regular 


DOCUMENTARY   AND    PROPRIETARY    STAMPS.  21 

course  of  trade  for  sale,  twenty-five  cents:  Frovided,  That 
tlie  stamp  duties  imposed  by  the  foregoing  schedule  on 
manifests,  bills  of  lading,  and  passage  tickets  shall  not  ap- 
ply to  steamboats  or  other  vessels  plying  between  ports  of 
the  United  States  and  ports  in  British  North  America. 

Schedule  B. 

Medicinal  proprietary  articles  and  preparations :  For  and  p^Jt^-y  aSiSes! 
upon  every  packet,  box,  bottle,  pot,  or  phial,  or  other  in- 
closure,  containing  any  i)ills,  i^owders,  tinctures,  troches 
or  lozenges,  sirups,  cordials,  bitters,  anodynes,  tonics,  plas- 
ters, liniments,  salves,  ointments,  pastes,  drops,  waters, 
(except  natural  spring  waters  and  carbonated  natural  spring 
waters),  essences,  spirits,  oils,  and  all  medicinal  prepara- 
tions or  compositions  whatsoever,  made  and  sold,  or  removed 
for  sale,  by  any  person  or  persons  whatever,  wherein  the 
person  making  or  preparing  the  same  has  or  claims  to  have 
any  i)rivate  formula,  secret,  or  occult  art  for  the  making 
or  preparing  the  same,  or  has  or  claims  to  have  any  exclu- 
sive right  or  title  to  the  making  or  i)reparing  the  same,  or 
which  are  prepared,  uttered,  vended,  or  exposed  for  sale 
under  any  letters  patent,  or  trade-mark,  or  which,  if  pre- 
pared by  any  formula,  published  or  uni)ublished,  are  held 
out  or  recommended  to  the  public  by  the  makers,  venders, 
or  proprietors  thereof  as  proprietary  medicines,  or  medic- 
inal i^roprietary  articles  or  preparations,  or  as  remedies 
or  specifics  for  any  disease,  diseases,  or  affection  whatever 
affecting  the  human  or  animal  body,  as  follows:  Where 
such  packet,  box,  bottle,  pot,  phial,  or  other  inclosure,  with 
its  contents,  shall  not  exceed,  at  the  retail  i)rice  or  value, 
the  sum  of  five  cents,  one- eighth  of  one  cent. 

Where  such  packet,  box,  bottle,  iiot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail  price  or 
value  of  five  cents  and  shall  not  exceed,  at  the  retail  price 
or  value,  the  sum  of  ten  cents,  two-eighths  of  one  cent. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail  price  or 
value  of  ten  cents  and  shall  not  exceed  at  the  retail  price 
or  value  the  sum  of  fifteen  cents,  three-eighths  of  one  cent. 

Where  each  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  reta-il  price  or 
value  of  fifteen  cents  and  shall  not  exceed  the  retail  price 
or  value  of  twenty-five  cents,  five-eighths  of  one  cent.  And 
for  each  additional  twenty-five  cents  of  retail  price  or  value 
or  fractional  part  thereof  in  excess  of  twenty- five  cents, 
five- eighths  of  one  cent. 


22  DOCUMENTARY   AND   PROPRIETARY   STAMPS. 

Perf.imeryand     Perfiimerv  and  cosmetics  and  other  similar  articles:  For 

cosmetics,  etc.  *' 

and  upon  every  packet,  box,  bottle,  pot,  pliial,  or  otlier  in- 
closurc  containing  any  essence,  extract,  toilet  water,  cos- 
metic, vaseline,  i>etrolatum,  liair  oil,  pomade,  hair  dressing, 
hair  restorative,  hair  dye,  tooth  wash,  dentifrice,  tooth 
paste,  aromatic  cachous,  or  any  similar  substance  or  arti- 
cle, by  whatsoever  name  the  same  heretofore  have  been, 
now  are,  or  may  hereafter  be  called,  known,  or  distin- 
guished, used  or  applied,  or  to  be  used  or  applied  as  per- 
fumes or  as  applications  to  the  hair,  mouth,  or  skin,  or 
otherwise  used,  made,  prepared,  and  sold  or  removed  for 
consumption  and  sale  in  the  United  States,  where  such 
packet,  box,  bottle,  pot,  phial,  or  other  inclosure,  with  its 
contents,  shall  not  exceed  at  the  retail  price  or  value  the 
sum  of  five  cents,  one-eighth  of  one  cent. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other  in- 
closure, with  its  contents,  shall  exceed  the  retail  price  or 
value  of  five  cents,  and  shall  not  exceed  the  retail  price  or 
value  of  ten  cents,  two-eighths  of  one  cent. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail  price  or 
value  of  ten  cents  and  shall  not  exceed  the  retail  price  or 
value  of  fifteen  cents,  three-eighths  of  one  cent. 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail  price  or 
value  of  fifteen  cents  and  shall  not  exceed  the  retail  price 
or  value  of  twenty-five  cents,  five-eighths  of  one  cent.  And 
for  each  additional  twenty-five  cents  of  retail  price  or  value 
or  fractional  part  thereof  in  excess  of  twenty-five  cents, 
five-eighths  of  one  cent. 

chowing  gum.  Chewing  gum  or  Substitutes  thcrefor:  For  and  upon  each 
box,  carton,  jar,  or  other  package  containing  chewing  gum 
of  not  more  than  one  dollar  of  actual  retail  value,  four 
cents;  if  exceeding  one  dollar  of  retail  value,  for  each  addi- 
tional dollar  or  fractional  part  thereof,  four  cents;  under 
such  regulations  as  the  Commissioner  of  Internal  Revenue, 
with  the  approval  of  the  Secretary  of  the  Treasury,  may 
prescribe. 

Wines.  Sparkling  or  other  wines,  when  bottled  for  sale,  upon 

each  bottle  containing  one  pint  or  less,  one  cent. 
Upon  each  bottle  containing  more  than  one  pint,  two  cents. 
That  all  articles  and  i)reparations  provided  for  in  this 

Goodn In  bnmia  schedule  whlch  aro  in  the  hands  of  manufacturers  or  of 

of  wholesalo   or 

K^\^^\  l*!"^*""*  wholesale  or  retail  dealers  on  the  first  day  of  July,  eighteen 

July  1,  1898,  niaj-  *'  ./ 7      o 

bestampodwhou  hundred  and  ninety-eight,  shall  be  subject  to  the  payment 
of  the  stamp  taxes  herein  provided  for,  but  it  shall  be 


DOCUMENTARY    AND    PROPRIETARY    STAMPS.  23 

deemed  a  compliance  witli  this  Act  as  to  sucli  articles  on 
hand  in  the  hands  of  wholesale  or  retail  dealers  as  afore- 
said who  are  not  the  manufacturers  thereof  to  affix  the 
proper  adhesive  tax  stamp  at  the  time  the  packet,  box, 
bottle,  pot,  or  phial,  or  other  inclosure  with  its  contents  is 
sold  at  retail. 
Sec.  2G.  There  shall  be  an  allowance  of  drawback  on    prawbact  on 

articles  exported . 

articles  mentioned  in  Schedule  B  of  this  Act  on  which  any 
internal-revenue  tax  shall  have  been  paid,  equal  in  amount 
to  the  stamp  tax  x>aid  thereon,  and  no  more,  when  exported, 
to  be  paid  by  the  warrant  of  the  Secretary  of  the  Treasury 
on  the  Treasurer  of  the  United  States,  out  of  any  money 
arising  from  internal  taxes  not  otherwise  appropriated: 
Provided  J  That  no  allowance  of  drawback  shall  be  made  for 
any  such  articles  exported  prior  to  July  first,  eighteen  hun- 
dred and  ninety-eight.  The  evidence  that  any  such  tax 
has  been  paid  as  aforesaid  shall  be  furnished  to  the  satis- 
faction of  the  Commissioner  of  Internal  Eevenue  by  the 
person  claiming  the  allowance  of  drawback,  and  the  amount 
shall  be  ascertained  under  such  regulations  as  shall  be  pre- 
scribed from  time  to  time  by  said  Commissioner,  with  the 
approval  of  the  Secretary  of  the  Treasury. 

(Section  27  relates  to  excise  taxes  on  persons,  firms,  com- 
panies, and  corporations  engaged  in  refining  petroleum  and 
sugar.) 

Sec.  28.  That  from  and  after  the  first  day  of  July,  eight-    seats  in  paiaco 

,  .    ,  ,  .  ,  /.  .or  parlor  cars— 

een  hundred  and  ninety-eight,  a  stamj)  tax  ot  one  cent  sleeping  cars. 
shall  be  levied  and  collected  on  every  seat  sold  in  a  palace 
or  parlor  car  and  on  every  berth  sold  in  a  sleeping  car,  the 
stamp  to  be  affixed  to  the  ticket  and  paid  by  the  company 
issuing  the  same. 


[Scries  7— No.  26.] 
United  States  Internal  Revenue. 


EEGULATIONS  CONCEMING  INTERNAL-REVENUE  DOCUMENTARY  AND 
PROPRIETARY  STAMPS. 


Treasury  Department, 
Office  of  the  Commissioner  of  Internal  Eeyenue, 

Washington^  D,  C,  August  22, 1898. 
Section  6  of  the  act  of  June  13, 1898,  provides,  under  the  title  of 
adhesive  stamps,  for  the  collection,  on  and  after  July  1, 1898,  of  certain 
taxes  on  documents,  instruments,  and  things  mentioned  and  described 
in  Schedule  A,  and  upon  certain  medicines,  preparations,  and  things 
described  in  Schedule  B,  of  said  act,  as  follows: 

stamp  duties  on  and  after  JULY  1,  1898. 
Schedule  A. — Documentary. 

1.  Bonds,  debentures,  or  certificates  of  indebtedness  of  any  association,  com- 

pany, or  cori^oration,  on  each  $100  of  face  value  or  fraction  thereof $0.05 

2.  On  each  original  issue  of  certificates  of  stock,  whether  on  organization  or 

reorganization,  on  each  $100  of  face  value  or  fraction  thereof 05 

On  all  sales,  agreements  to  sell,  memoranda  of  sales,  deliveries  or  transfers 
of  shares,  or  certificates  of  stock  of  any  association  or  corporation,  on 
each  $100  of  face  value  or  fraction  thereof 02 

3.  Upon  each  sale,  agreement  to  sell,  or  agreement  of  sale  of  any  products  or 

merchandise  at  any  exchange  or  board  of  trade,  either  for  present  or 

future  delivery,  for  each  $100  in  value  of  said  sale 01 

And  for  each  $100  or  fractional  part  thereof  in  excess  of  $100 01 

4.  Bank  check,  draft,  certificate  of  deposit  not  drawing  interest,  or  order  for 

the  payment  of  any  sum  of  money  drawn  upon  or  issued  by  any  bank, 
trust  company,  or  any  person  or  persons,  companies,  or  corporations,  at 
sight  or  on  demand 03 

5.  Bill  of  exchange  (inland),  draft,  certificate  of  deposit  drawing  interest, 

or  order  for  payment  of  any  sum  of  money  otherwise  than  at  sight  or  on 
demand,  or  any  promissory  note,  except  bank  notes  issued  for  circula- 
tion, and  for  each  renewal  of  same,  for  a  sum  not  exceeding  $100 02 

And  for  each  additional  $100,  or  fractional  part  thereof  in  of  excess  $100.-        .  02 
(This  clause  applies  to  money  orders  issued  by  the  Government.) 

6.  Bill  of  exchange  (foreign),  or  letter  of  credit  (including  orders  by  tele- 

graph, or  otherwise,  issued  by  express  or  other  companies,  or  any  person 
or  persons),  drawn  in,  but  payable  out  of,  the  United  States,  drawa 
singly  or  otherwise  than  in  sets  of  three  or  more,  for  not  exceeding 

$100 04 

And  for  each  additional  $100,  or  fractional  part  thereof  in  excess  of  $100. .        .  04 

25 


26  DOCUMENTARY   AND    PROPRIETARY    STAMPS. 

6.  Bill  of  exchange  (foreign),  etc. — Continued. 

If  drawn  in  sets  of  two  or  more,  for  every  bill  of  each  set  for  a  snm  not 
exceeding  $100,  or  its  equivalent  in  foreign  currency,  value  fixed  by  the 
UnUed  States  standard $0.02 

For  each  additional  $100,  or  fractional  part  thereof  in  excess  of  $100 02 

7.  Bills  of  lading  or  receipt  (other  than  charter  party),  for  goods,  etc.,  to  be 

exported 10 

8.  Bills  of  lading,  manifests,  etc.,  issued  by  express  companies,  or  public 

carriers,  etc.,  a  stamp  to  each,  and  to  each  duplicate  thereof,  of  the 
value  of 01 

9.  Bond,  indemnifying,  etc.,  except  those  required  in  legal  proceedings 50 

10.  Certificates  of  profits,  or  certificates  of  memoranda  showing  interest  in 

the  property  or  accumulations  of  any  association,  company,  or  corpo- 
ration, and  all  transfers  thereof,  on  each  $100  of  face  value  or  fraction 
thereof 02 

11.  Certificate  of  damage,  or  otherwise,  and  all  other  certificates  or  documents 

issued  by  port  warden  or  marine  surveyor 25 

12.  Certificates  of  any  description  required  by  law  not  otherwise  specified  in 

act 10 

13.  Charter  party,  contract,  or  agreement  for  the  charter  of  any  ship,  vessel, 

or  steamer,  or  any  renewal  or  transfer  thereof,  for  every  ship  not  exceed- 
ing 300  tonnage  3.00 

More  than  300  and  not  exceeding  600  tonnage 5.00 

More  than  600  tonnage 10.00 

14.  Contract,  broker's  note,  or  memoranda  of  sale  of  goods,  or  merchandise, 

stock,  bonds,  exchange,  notes  of  hand,  real  estate,  or  property  of  any 
kind,  issued  by  brokers,  etc.,  for  each  not©  or  memorandnm  of  sale  not 
otherwise  provided  for  in  act 10 

15.  Conveyance-deed,  instrument  or  writing  conveying  lands,  tenements,  or 

other  realty,  etc.,  value  over  $100  and  not  exceeding  $500 50 

For  each  additional  $500  or  fraction  thereof 50 

16.  Dispatch,  telegraphic,  on  each  message 01 

17.  Entry  of  goods,  wares,  and  merchandise  in  custom-house,  not  exceeding 

$100  in  value 25 

Exceeding  $100  and  not  exceeding  $500 50 

Exceeding  $500  in  valae 1.00 

Entry  for  withdrawal  of  goods  or  merchandise  from  customs  bonded 

warehouse 50 

18.  Insurance,  life,  on  every  policy,  except  any  fraternal  beneficiary  society 

or  order,  for  each  $100  or  fractional  part  thereof  on  the  amount  insured-      .  08 
Industrial  or  weekly  payment  plan,  the  tax  is  40  per  centum  of  the 
amount  of  tl>e  first  weekly  premium,  as  to  which  sworn  statement  is 
required  to  be  made  to  the  collector  of  the  total  amount  of  first  weekly 
premiums  received  on  policies  issued  during  preceding  month. 

19.  Insurance,  marine  inland  and  fire  (except  purely  cooperative  or  mutual), 

on  each  policy,  or  renewal,  on  amount  of  premium  charged  on  each  $1 

or  fractional  part OOJ^ 

20.  Insurance,  casualty,  fidelity,  and  guarantee,  on  each  policy,  on  each  $1 

or  fractional  part  thereof  of  premium  received 00 J 

21.  Lease,  agreement,  memorandum,  or  contract  for  the  hire,  use,  ©r  rent  of 

land  or  tenement,  not  exceeding  one  year 25 

."Exceeding  one  year  and  not  exceeding  three  years 50 

If  exceeding  three  years 1.00 

22.  Manifest  for  custom-house  entry  or  clearance  of  cargo  of  any  ship,  vessel, 

or  steamer  for  a  foreign  port,  registered  tonnage  not  exceeding  300  tons .     1. 00 
Exceeding  300  tons  and  not  exceeding  600  tons 3.00 


DOCUMENTARY   AND    PROPRIETARY   STAMPS.  27 

22.  Manifest  for  custom-liouse  entry,  etc. — Continued. 

Exceeding  600  tons $5.00 

(Does  not  apply  to  vessels  plying  between,  ports  of  United  States  and 
ports  in  British  North  America.) 

23.  Mortgage,  of  lands,  estate,  or  property,  re'al  or  personal,  heritable,  mov- 

able, made  for  payment  of  definite  sum  of  money,  also  any  conveyance 
of  lands,  estate,  or  property  whatsoever,  in  trust,  etc.,  exceeding  $1,000 
and  not  more  than  $1,500 25 

On  each  $500  or  fractional  part  in  excess  of  $1,500 25 

(Same  as  above  in  all  assignments  or  transfers.) 

24.  Passage  tickets  by  any  vessel  from  the  United  States  to  a  foreign  port,  cost- 

ing not  exceeding  $30 1.00 

More  than  $30  and  not  exceeding  $G0 3. 00 

More  than  $60 5.00 

25.  Power  of  attorney  or  proxy  for  voting  at  an  election  for  officers  of  any 

incorporated  company  or  association,  except  religious,  charitable,  liter- 
ary, or  public  cemeteries , 10 

26.  Power  of  attorney  to  sell  or  convey  real  estate  or  to  rent  or  lease  the  same, 

to  collect  or  receive  rent,  to  sell  or  transfer  stock,  bonds,  etc 25 

(Papers  used  in  the  collection  of  pension,  back  pay,  or  bounty  claims,  or 
claims  for  property  lost  in  military  or  naval  service  are  exempt.) 

27.  Protest :  Upon  the  protest  of  every  note,  bill  of  exchange,  acceptance, 

check,  or  draft,  or  any  marine  protest 25 

28.  Telephone  messages :  Every  person,  firm,  or  corporation  operating  any  tel- 

ephone line  or  lines  is  required  to  make,  within  the  first  fifteen  days  of 
each  month,  a  sworn  statement  to  the  collector  of  the  number  of  mes- 
sages or  conversations  transmitted  over  their  lines  during  preceding 
mouth  for  which  a  charge  of  15  cents  or  more  was  imposed,  and  for  each 
of  such  messages  or  conversations  to  pay  a  tax  of 01 

29.  Warehouse  receipt  for  goods,  merchandise,  or  property  held  on  storage, 

except  agricultural  products  deposited  by  actual  grower 25 

Schedule  'Q.— Proprietary. 

MEDICINAL  TKOPRIETARY  ARTICLES   AND   rREPARATIONS. 

1,  For  and  upon  every  packet,  box,  bottle,  pot,  or  phial,  etc.,  coutaining 
any  pills,  powders,  tinctures,  waters  (except  natural  spring  waters  and 
carbonated  natural  spring  waters),  etc.,  made  and  sold  by  any  person 
whatsoever,  claiming  any  private  formula  secret,  or  occult  art,  etc., 
sold  under  letters  patent  or  trade-marks,  etc.,  or  recommended  as  reme- 
dies or  specifics  for  any  disease,  when  such  packet,  box,  bottle,  or  i)hial, 

etc.,  shall  not  exceed  the  sum  of  5  cents,  at  the  retail  price 00^ 

When  retail  price  exceeds  5  cents  and  not  10  cents 00| 

When  retail  price  exceeds  10  cents  and  not  15  cents OOf 

When  retail  price  exceeds  15  cents  and  not  25  cents 00| 

And  for  each  additional  25  cents  or  fractional  part  thereof OOf 

2.  Perfumery  and  cosmetics  and  other  similar  articles: 

For  and  upon  every  packet,  box,  bottle,  pot,  or  phial,  etc.,  where  such 
packet,  box,  bottle,  pot,  phial,  and  contents  shall  not  exceed  in  retail 

price  5  cents 00^ 

When  retail  price  exceeds  5  cents  and  not  10  cents 00^ 

When  retail  price  exceeds  10  cents  and  not  15  cents OOf 

When  retail  price  exceeds  15  cents  and  not  25  cents OOf 

And  for  each  additional  25  cents  of  retail  price  or  value  or  fractional  part 
thereof  in  excess  of  25  cents OOf 


28  DOCUMENTARY    AND    PROPRIETARY    STAMPS. 

3.  Chewing  gums  or  substitute  tlierefor: 

For  and  upon  each  box,  carton,  jar,  or  package  containing  chewing  gum, 

■when  the  retail  value  does  not  exceed  $1 $0. 04 

If  exceeding  $1,  for  each  additional  dollar  or  fractional  part  thereof 04 

4.  Sparkling  or  other  wines  when  bottled  for  sale : 

Upon  each  bottle  containing  1  pint  or  less 01 

Upon  each  bottle  containing  more  than  1  pint 02 

Stamp  Tax  not  under  Schedules  A  and  B. 

On  seats  in  parlor  or  palace  cars  and  berths  in  sleeping  cars  (stamp  to  be 

aflSxed  to  the  ticket  by  the  company) 01 

Under  authority  conferred  upon  tlie  Commissioner  of  Internal  Keve- 
nue  in  section  25  of  said  act,  tlie  following  adhesive  stamps  have  been 
prepared : 

Documentary  stamjjs,  Schedule  A. 

^  cent.  4  cents.  40  cents.  $3. 

1  cent.  5  cents.  50  cents.  5. 

2  cents.  10  cents.  80  cents.  10. 

3  cents.  25  cents.  $1.  50. 

Proprietary  siampSf  Schedule  B. 

\  cent.  1  cent.  2^  cents. 

I  cent.  li  cents.  3|  cents. 

I  cent.  1|  cents.  4    cents. 

I  cent.  2    cents.  5    cents. 

PROCUREMENT  OF  ADHESIVE   STAMPS. 

All  of  the  above  stamps  may  be  purchased  from  collectors  and 
deputy  collectors  of  internal  revenue,  and  from  bankers,  merchants, 
and  others  keeping  them  for  sale. 

When  purchased  from  collectors  or  their  deputies  to  the  amount  of 
$100  face  value  at  one  time,  whether  for  use  or  resale,  a  discount  of  1 
per  cent  will  be  made. 

The  discount  of  1  per  cent  will  not  be  allowed  on  purchases  of  stamps 
imprinted  on  checks,  drafts,  or  other  papers,  or  private  die  proprietary 
stamps. 

Stamps  to  be  affixed  to  articles  manufactured  in  a  foreign  country 
and  imported  into  the  United  States  may  be  purchased  and  forwarded 
to  the  place  of  manufacture  and  there  affixed  to  the  articles  before  the 
same  are  packed  for  importation. 

IMPRINTED  STAMPS  ON  CHECKS,  DRAFTS,  AND  OTHER  PAPERS. 

Persons  desiring  to  have  stamps  imprinted  upon  checks,  drafts,  orders, 
or  other  papers  will  make  application  therefor  to  the  collector  of  their 
district,  transmitting  or  presenting  with  such  application  payment  for 
the  stamps.  The  application  must  state  the  name  and  address  of  the 
contractor  who  will  imprint  the  stamps,  and  should  authorize  the  deliv- 
ery of  the  paper,  when  stamped,  to  the  said  contractor. 

Upon  receipt  of  such  application  and  payment  for  the  stamps  the 
collector  will  forward  to  the  stamp  agent,  at  the  establishment  of  the 


DOCUMENTARY   AND   PROPRIETARY    STAMPS. 


29 


contractor  designated,  an  order  for  tlie  imprinting  of  the  stamps  and  the 
delivery  of  tlie  stamped  paper  to  the  contractor  for  shipment  to  owner. 
Collectors  must  in  all  cases  attach  their  seals  to  such  orders.  The  agent 
must  take  the  contractor's  receipt  for  all  stamped  paper  when  delivered. 

Blank  checks,  drafts,  or  other  papers  to  be  imprinted  with  revenue 
stamps  should  be  forwarded  by  the  persons  desiring  the  same  directly 
to  the  contractors  who  will  iminint  the  stamps. 

The  Government  will  not  pay  any  expense  or  assume  any  risk  on 
paper  forwarded  contractors,  or  on  stamped  paper  returned  by  con- 
tractors to  owners. 

The  contractor's  charge  for  imprinting  stamps  is  limited  by  the  terms 
of  his  contract  with  the  Government  to  an  amount  not  exceeding  $1 
per  thousand  stamps,  and  payment  therefor  should  be  made  directly  to 
the  contractor. 

For  the  convenience  of  collectors  and  others  the  names  and  addresses 
of  contractors  authorized  to  imprint  stamps,  and  stamp  agents  at  each 
establishment,  are  furnished  as  follows : 

List  of  persons  and  firms  aidliorized  hy  contract  to  imprint  stamps  on  chcclcs  and  other 
papers  in  the  cities  designated. 


Contractor. 


Eclipse  Printing  Co 

American  Bank  Note  Co 

Clarke  &  Courts 

Cootey  Lithographing  and  Printing  Co.. 

Pioneer  Press  Co 

P.  r .  Pettibone 

Armour  &  Co 

George  D.  Barnard 

August  Gast  Bank  Note  and  Lithograph- 
ing Co. 

Franklin-Lee  Bank  Xote  Co 

David  Milliken,  jr 

Edwin  H.  Speed 

Union  Lithograph  Co 

Blatchley  Lithograph  Co 

Guggenheimer,  Weil  &  Co 

Courier- Journal  Job  Printing  Co 

Strobridge  Lithograph  Co 

Alfred  M.  Glossbrenner 

The  Evening  Wisconsin  Co 

The  Brandon  Printing  Co 

The  J.  C.  Hall  Co 

The  Case  Lock-wood  &  Brainard  Co 

Burk  (feMcFetridge  Co 

The  Penn  Printing  and  Publishing  Co. .. 
Pueblo  Lithographing  and  Printing  Co. . 

The  Union  Bank  Note  Co 

Hudson-Kimberly  Publishing  Co 

The  Hall  Lithographing  Co 

Klopp  &  Bartlett  Co 

The  Combe  Printing  Co 


City. 


Atlanta,  Ga 

Boston,  Mass 

Galveston,  Tex  — 
Minneapolis,  Minn. 
St. Paul, Minn  ..... 

Chicago,  111 

do 

St.  Louis,  Mo 

do '. 


New  York  City 

do 

do 

San  Francisco,  Cal. 

Tacoma,  W  ash 

Baltimore,  Md 

Louisville,  Ky 

Cincinnati,  Ohio  . . . 
Indianapolis,  Ind . . 
Milwaukee,  Wis  . . . 
Nashville,  Tenn  . . . 
Providence,  R,  I . . . 

Hartford,  Conn 

Philadelphia,  Pa. . . 

do 

Pueblo,  Colo 

Kansas  City,  Mo. . , 

do 

Topeka,  Kans 

Omaha,  Nebr 

St.  Joseph,  Mo 


Stamp  agent. 


E.H.Dillon. 
Charles  0.  Fellows. 
Jolin  D.  Settle. 
William  H.  Farnhara. 
Frank  H.  Barnard. 
Ira  L.  Gifford. 

D.  H.  Lamberson. 
John  C.Brown. 
W.  S.  Thompson. 

Granville  G.  Beers. 
Piitrick  J.  O'Brien. 
Philip  W.  Eeinhard. 
Fred.  A.  Sprague. 
George  E.  Cleveland. 
W.  B.  Jenkins. 
B.F.D.  Fitch. 
A.  E.  B.  Stephens. 
A.  S.  Coulogue. 
John  Saveland. 
J.  C.  Jacobus. 
C.  D.  Sellow. 
William  A.  Lamson. 
H.  S.  Loucheim. 
A.  A.  Norris. 
W.  E.  Stimpson. 
James  C.  Lepscum. 
Silas  C.  Price. 
Fredk.  K.  Brown. 
David  II.  Wliccler,  jr. 

E.  0.  Wild. 


^0  DOCUMENTARY   AND    PROPRIETARY    STAMPS. 

PRIVATE  DIE  PROPRIETARY  STAMPS. 

Section  9  provides  tliat  any  proprietor  or  proprietors  of  proprietary 
articles  subject  to  stamp  duty  under  Schedule  B  of  the  act  shall  have 
the  privilege  of  furnishing,  without  expense  to  the  United  States,  in 
suitable  form,  to  be  approved  by  the  Commissioner  of  Internal  Eeve- 
nue,  his  or  their  own  dies  or  designs  for  stamps  to  be  used  thereon,  to 
be  retained  in  the  i)ossession  of  the  Commissioner  of  Internal  Revenue. 
for  his  or  their  separate  use,  which  shall  not  be  duplicated  to  any  other 
person.  The  dies  above  referred  to  are  to  be  prepared  only  by  the 
Bureau  of  Engraving  and  Printing,  of  the  Treasury  Department,  and 
in  order  to  have  such  a  die  prepared,  the  manufacturer  desiring  it 
should  submit  to  the  collector  of  internal  revenue  of  his  district  a 
design  for  the  same,  giving  exact  dimensions  thereof.  The  collector 
will  submit  the  design  to  this  office  for  information  as  to  the  cost  of 
l)reparing  the  same.  Upon  being  advised  in  regard  thereto  by  this 
office  he  will  inform  the  manufacturer,  who  should  then  deposit  with 
the  collector  the  amount  required. 

The  collector  should  then  deposit  the  same  to  the  credit  of  the  Treas- 
urer of  the  United  States  as  a  miscellaneous  collection  on  account  of 
preparation  of  private  die.  The  amount  should  not  enter  in  any  man- 
ner into  his  account  of  collection  of  internal  revenue.  The  preparation 
of  a  private  die  will  require  from  thirty  to  sixty  days.  When  com- 
pleted the  collector  will  be  notified  ot  the  fact  and  he  will  so  inform 
the  manufacturer,  who  can  then  order  stamps  to  be  printed  therefrom 
in  quantities  of  not  less  than  $2,000  face  value  at  one  time.  He  will  bo 
required  to  deposit  with  the  collector  with  each  order  for  stamps  the 
money  to  pay  for  the  same.  The  collector  will  then  forward  to  this 
office  an  order  for  the  stamps,  which,  when  printed,  will  be  forwarded 
to  him,  and  by  him  to  the  manufacturer.  The  printing  of  stamps  on 
each  order  will  require  about  thirty  days. 

All  private-die  stamps  must  contain  the  words  "United  States  Inter- 
nal Kevenue,"  also  in  words  and  figures  the  denomination  of  the  stamps, 
and  shall  contain  no  other  matter  except  the  design,  the  name  of  the 
proiirietary  article,  place  of  manufacture,  and  name  of  proprietor  or 
general  agent.  The  stami)  shall  not  exceed  in  superficial  area  1  inch 
for  the  denomination  of  1 J  cents  or  any  less  denomination,  and  1 J  inches 
in  superficial  area  for  any  larger  denomination.  All  designs  for  private 
dies  should  be  prepared  in  conformity  herewith. 

Until  their  private  dies  are  prepared  and  stamps  printed  therefrom 
manufacturers  of  proprietary  articles  will  use  general  i^roprietary 
stamps. 

CANCELLATION  OF  DOCUMENTARY  AND  PROPRIETARY  STAMPS. 

In  any  and  all  cases  whore  an  adhesive  stamp  shall  be  used  for  denot- 
ing any  tax  imposed  by  the  act  of  June  13, 1898,  the  person  using  or 
affixing  the  same  shall  write  or  stamp  thereon,  with  ink,  the  initials  of 


DOCUMENTARY   AND    PROPRIETARY    STAMPS.  31 

his  name  and  tlie  date  (year)  in  wLich  the  same  sliall  be  attached  or 
used;  or  shall,  by  cutting  and  canceling  said  stamp  with  a  machine  or 
punch  which  will  affix  the  initials  and  date  as  aforesaid,  so  deface  the 
stamp  as  to  render  it  unfit  for  reuse.  The  cancellation  by  either 
method  should  not  so  deface  the  stamp  as  to  prevent  its  denomination 
and  genuineness  from  being  readily  determined.  Stamps  imj^rinted 
upon  the  face  of  checks,  drafts,  or  other  similar  instruments  may  be 
canceled  by  dating  and  signing  the  check  or  draft  and  filling  out  the 
blank  lines  in  writing  across  the  face  of  the  stamp  in  the  usual  manner 
of  drawing  checks  and  drafts.  Stamps  on  checks  and  drafts  may  also 
be  canceled  by  perforating  through  said  stamp  and  the  paper  to  which 
it  is  attached  the  amount,  in  figures,  for  which  said  check  or  draft  is 
drawn. 

Where  pro])rietary  stamps  printed  from  i)rivate  dies  are  used  for  the 
payment  of  tax  upon  proprietary  articles,  instead  of  cancellation  by 
initials  and  date,  such  stamps  shall  be  so  affixed  on  the  box,  bottle,  or 
package  that  in  opening  the  same  or  in  using  the  contents  thereof  the 
said  stamp  shall  be  effectually  destroyed. 

Stamps  affixed  to  articles  of  foreign  manufacture  imported  to  the 
United  States  may  be  canceled  by  imprinting  with  a  stencil  or  stamp, 
in  addition  to  the  initials  and  date  as  aforesaid,  the  name  of  the  place 
of  manufacture.  Such  name  may  extend  across  the  stamp  onto  the 
wrapper  or  covering  of  the  package. 

RULINGS    RELATIVE   TO  DOCUMENTARY  AND  PROPRIETARY  STAMPS. 

1.  Documentary  and  i^roprietary  revenue  stamps  issued  prior  to 
June  13, 1898,  under  former  revenue  laws,  can  not  be  used  for  the  pay- 
ment of  taxes  required  by  existinglaw,  and  the  redemption  or  exchange 
of  such  old  stamps  is  prohibited  by  statute. 

2.  Ordinary  postage  stamps,  except  such  as  were  printed  with  the  let- 
ters ^'I.  R."  by  the  Bureau  of  Engraving  and  Printing,  and  furnished 
by  this  office  to  collectors  for  sale  as  documentary  stamps,  can  not  be 
used  for  the  payment  of  any  internal-revenue  taxes. 

3.  Revenue  stamps  imprinted  on  checks,  drafts,  orders,  or  other 
papers  will  not  be  redeemed. 

As  adhesive  stamps  may  be  sold  by  any  i^erson  and  readily  pass 
at  their  face  value  in  the  market,  provision  has  not  been  made  for  their 
exchange  or  redemption  by  the  Government.  Where,  however,  such 
stamx)S  are  rendered  useless  by  gumming  or  sticking  together,  in  transit, 
or  otherwise  without  the  fault  of  the  purchaser,  they  may  be  exchanged 
by  a  collector  for  other  stamps  of  exactly  the  same  quantity  and 
denomination. 

4.  Documentary  and  proi)rietary  stamps  can  not  be  used  interchange- 
ably.   Documentary  stamps  only  must  be  used  upon  papers,  docu- 
ments, and  instruments  subject  to  tax  as  provided  in  Schedule  A. 
Only  proprietary  stamps  must  be  used    upon    articles  and  thiiiga^ 
enumerated  in  Schedule  B.  ^,^^^^ry^N 


32  DOCUMENTARY   AND   PROPRIETARY    STAMPS. 

5.  Where  a  stamp  of  the  proper  denomination  to  pay  the  tax  due  on 
an  article  or  document  can  not  be  procured,  two  or  more  stamps  may- 
be used.  In  such  case  as  few  stamps  as  possible  should  be  attached, 
and  each  stamp  used  should  be  canceled  in  the  manner  provided  by 
regulation. 

N.  B.  Scott, 
Commissioner  of  Internal  Revenue, 
Approved : 

L.  J.  Gage, 

Secretary  of  tlie  Treasury, 


Ilf  DEX. 


Acceptance,  Page. 

stamp  tax  on  protest 20 

Accident  Insurance, 

stamp  tax  on  policy 19 

Act, 

date  of  taking  effect 3 

Adhesive  Stainps  {see  Taxes). 
Adhesive  Stamjjs, 

procurement  of 28 

cancellation  of 5 

discount  allowed  on 13 

documentary  and  proprietary,  not 

to  be  used  intercLangeably        31 
two  or  more  documentary  or  pro- 
prietary, may  be  used  on  a 

document  or  article 32 

Agreement, 
stamp  tax  on,  for  Lire  of  laud, 

etc 19 

on  renewal,  etc 20 

for  charter  of  vessel 17 

Anodynes, 

stamp  tax  on 21 

Aromatic  Cachous, 

stamp  tax  on 22 

Assignments, 

stamp  tax  on  mortgages,  etc 20 

Associations,  Building  and  Loan, 

exempt  from  taxes 10 

Attorney,  Power  of, 

stamp  tax  on 20 

Automatic  SprinMer  Insurance, 

stamp  tax  on  policy,  etc 19 

Bank  Checks, 

stamp  tax  on 15 

Beneficiary  Society,  Fraternal,     ' 

policy  of  insurance  in,  not  taxed        18 
Berths, 

stamp  tax  on,  in  sleeping  cars  ..        23 
Bill  of  Exchange, 

stamp  tax  on,  inland 15 

foreign ]  6 

on  protest  of 20 

issue  and  acceptance  of,  un- 
stamped, forbidden 6 

foreign,  payable  in  United 
States,  to  be  stamped  be- 
fore acceptance 6 

Bill  of  Lading, 

stamp  tax  on,  for  goods  for  expor- 
tation           IG 

witli  tax  paid,  to  be  given  con- 
signor of  goods  by  carrier.         16 
but  one  required  on  bundles  of 

newspapers 16 

vessels  plying  between  ports  of 
United  States  and  British 
North  America  excepted 
from  stamp  tax 21 

4552 3 


Bitters,  Page, 

stamp  tax  on 21 

Board  of  Trade, 

stamp  tax  on  sale  of  products  or 

merchandise  on 14 

Bonds, 

stamp  tax  on 14 

register,     sale,    etc.,    of    un- 
stamped, forbidden 7 

subsequent  validation  of  un- 
stamped   8 

Government,    State,    etc.,   ex- 
empt from 9 

stamp  tax  on,  for  performance  of 

duties,  etc 19 

contract  guaranteeing  validity, 

etc 19 

guaranteeing  real  estate  titles, 

etc 19 

of  indemnity,  etc 17 

Bounty, 
powers  of  attorney  to  collect,  ex- 
empt from  tax 20 

Broker's  Note, 

stamp  tax  on 17 

Burglary  Insurance, 

stamp  tax  on  policy 19 

Building  and  Loan  Associations,  Co- 
operative, 
stock  and  bonds  of,  exempt  from 

stamp  tax 10 

Cachous,  Aromatic, 

stamp  tax  on 22 

Cancellation, 

of  revenue  stamps,  etc 5 

adhesive,  documentary,  and  pro- 
prietary stamps ,5-30 

private  die  stamps 6-31 

•  imprinted  stamps 31 

stamps  on  imported  articles 31 

Carriers, 
to  issue  tax-stamped  bill  of  lad- 
ing to  shipper,  etc 16 

Cars, 
stamp  tax  on  seats  in  palace  and 

parlor 23 

on  berths  in  sleeping 23 

Casualty  Insurance, 

stamp  tax  on  policy 19 

Certificates, 

stamp  tax  on,  of  profits,  etc 17 

of  damage,  etc 17 

not  otherwise  enumerated  ....        17 

on  marine  documents 17 

of  damages 17 

of  stock,  foreign 9 

Cci'tificates  of  Deposit, 
stamp  tax  on,  without  interest..        15 

drawing  interest 15 

33 


INDEX. 


Certificates  of  Indebtedness,  Vane. 

stamp  tax  ou 13 

Certificates  of  Stock, 

stamp  tax  on 14 

Charter, 

stamp  tax  ou  renewals,  etc 20 

Charter  I'arty, 

stamp  tax  on 17 

Checks,  Jfank, 

stamp  tax  on 15 

on  protest  of 20 

Chemicals, 
not  compounded,  exempt   from 

tax 11 

Chewing  Gum, 

stamp  tax  on 22 

ou  substitutes  for 22 

Claims, 
for  pensions,  etc.,  power  of  attor- 
ney exempt  from  tax 20 

Clearance, 

stamp  tax  on  manifest  for 19 

Collectors,  Internal  lierenue, 
sale  of  internal-revenue  stamps 

by 7-28 

may  remit  penalty  upon  payment 

of  tax  on  bonds,  etc 8 

Commissioner  of  Internal  Revenue, 

to  have  stamps  prepared 13 

to  prescribe  methods  of  cancella- 
tion, etc 13 

Contract, 

stamp  tax  on  renewal,  etc 20 

for  rent  of  land,  etc 19 

on  brokei'^s  note 17 

for  charter  of  vessel 17 

for  sui>ply  iug  stamps 13 

Contractors  for  Imprinting  Stamps, 

listof 29 

Conveyance, 

stamp  tax  on  deed,  etc 18 

Cooperative  Building  and  Loan  Asso- 
ciations, 
stocks  and  bonds,  exempt  from 

stamp  tax 10 

Cooperative  Fire  Insurance  Company, 

when  exempt  from  stamp  tax  ...        19 
Cordials, 

stamp  tax  on 21 

Cosmetics, 

stamp  tax  on 22 

Counterfdting, 
revenue  stamps,  dies,  plates,  etc., 

penalty 4 

Courts, 
unstamped    instrument,    paper, 
etc.,  not  admissible  in  evi- 
dence    9 

Credit,  Letter  of, 

stamp  tax  on 16 

Crimea  and  Offenses, 
stamps  showing  tax,  penalty  for 

failure  to  attach 3 

counterfeiting,  dies,  etc 4 

fraudulent  reuse  of 4 

removing  canceling  marks,  etc.  4 

failure  to  cancel 5 

fraudulent    use    of    personal 

stamps,  etc 6 


Crimes  and  Offenses — Continued.        Pago, 
stamps  showing  tax,  penalty  for 
issue,  acceptance,  etc.,  bills 
of  exchange,  etc.,  without.  6 
register,  sale  of,  etc.,  of  instru- 
ments without 7 

sale  of  drugs,  etc.,  without...        10 
detaching  and  their  rouse  on 

drugs  forbidden 11 

sale  by  manufacturers  of  ar- 
ticles without 11 

failure  to  make  monthly  report 

showing  use  of,  etc 12 

failure  to  stamp  transfers  of  stock, 

etc 14 

agreements,  etc.,  to  sell  prod- 
ucts, at  exchanges,  etc 14 

bills  of  lading  by  express  com- 
panies, etc 16 

Customs, 
stamp  tax  on  manifests  for  entry 

or  clearance  of  vessels,  etc .        19 
vessels  bound  for  British  North 

America,  exempt 21 

on  entrj^  of  goods  for  consump- 
tion, etc 18 

on  entry  of  withdrawal 18 

Damages, 

stamp  tax  on  certificates  of 17 

Debentures, 

stamp  tax  on 13 

on  foreign 9 

register,  sale,  etc.,  of  unstamped, 

forbidden 7 

subsequent    validation    of    un- 
stamped   8 

Government  exempt  from  stamp 

tax 9-10 

Deed, 

stamp  tax  on 18 

Definitions, 

"  manufacturer '' 12 

"  proprietary  preparations  " 21 

Denominations, 

documentary  stamps 28 

proprietary  stamps 28 

Dentifrice, 

stamp  tax  on 22 

Dies, 
penalty  forcounterfcitiug  stamp, 

etc 4 

private,  authorized 5-30 

Discount, 
allowed  on  purchases  of  adhesive 

stamps 28 

not  allowed  on  imprinted  or  pri- 
vate die  stamps 28 

Dispatches, 
telegraphic,  to  be  stamped  before 

transmission 10 

ou  company  business,  excepted 

from  tax 10 

on    Government    business,    not 

taxable 10 

Dispatch,  telegraphic, 

stamp  tax  on 18 

Documents, 
stamp    tax    on    certificates    of 

mariuo 17 


INDEX. 


35 


Documentary  stamps,  Page. 

stamp  duties,  Schedule  A 25 

denominations  of 28 

Documentary    and    Proprietary 
stamps, 
no  provision  for  redemption  of. .         31 
may  be  exchanged  by  collectors, 

when 31 

issued  prior  to  Juno  13, 1898,  can 

not  be  used  or  redeemed..        31 
Drafts, 
stamp  tax  on,  without  interest..         15 

drawin^c  interest 15 

protest  of 20 

issue,  acceptance  of  unstamped, 

forbidden 6 

Droits, 

stamp  tax  on 21 

Druggists, 

drugs   compounded  by,   exempt 

from  tax 11 

Drugs  {see  Medicinal  Proprietary 
Articles,  etc.), 
provisions  as  to  stamp  tax,  appli- 
cable to 11 

Elevator  Insurance, 

stamp  tax  on  policy 19 

Employer's  Liahility  Insurance, 

stamp  tax  on  policy 19 

Entry, 
of  goods  at  custom-house,  stamp 

tax  on 18 

Essences, 

stamp  tax  on 21 

Evidence, 
unstamped  instruments,  papers, 

etc., not 9 

Exchange,  Bill   of  (see  Bill  of  Ex- 
change). 
Exchanges, 
stamp  tax  on  sales  of  products  or 

merchandise  on 14 

Exemptions  (see  Stamps). 
Exportation, 
drugs,    etc.,    for,    need    not    be 

stamped 12 

Express  Companies, 
to  issue  stamped  bill  of  lading  to 

shipper,  etc 16 

stamp  tax  on  foreign  letters  of 

credit  16 

Express  Money  Order, 

stamp  tax  on 16 

Extract, 

stamp  tax  on 22 

Fidelity  Insurance, 

stamp  tax  on  policy 19 

Fines,  Penalties  and  Forfeitures  (see 

Crimes  and  Oifenses). 
Fire  Insurance, 

stamp  tax  on  policies 19 

cooperative  or  mutual  compa- 
nies excepted 19 

Foreign  Countries, 
proprietary     stamps      may     be 
affixed  to  articles  for  ex- 
port to  United  States 28 

cancellation  of  stamps  on  arti- 

clesfrom 31 


Foreign,  i'age. 

stamping  of  bonds,  etc 9 

manufactures,  method  of,  etc . .         13 
stamp  tax  on  bills  of  exchange  .        16 

bond,  debenture,  etc „,..  9 

Forging  (see  Counterfeiting). 
Fraternal  Beneficiary  Society, 

policy  of  insurance  in,  not  taxed .        18 
Guarantee  Insurance, 

stamp  tax  on  policy 19 

G%im,  Chewing, 

stamp  tax  on 22 

on  substitutes  for ,.         22 

Hair  Dressing, 

stamp  tax  on 22 

Hair  Dye, 

stamp  tax  on 22 

Hair  Oil,     ' 

stamp  tax  on 22 

Hair  Restorative, 

stamp  tax  on 22 

Imported  Articles, 

stamps  on 28 

cancellation  of  stamps  on 31 

United  States  internal-revenue 
stamps  may  be  affixed  at 
place    of    manufacture 

abroad 28 

Imprinted  Stamjys, 

procurement  of 28 

not  to  be  redeemed 31 

no  discount  allowed  on 28 

cancellation  of 31 

IDaper  to  be  forwarded  direct  to 

contractor 29 

paper  when  imprinted  to  be  de- 
livered to  contractor  and 
forwarded  by  contractor  to 

owner 29 

contractor  to  charge  not  exceed- 
ing $1  per  thousand  for  im- 
printing         29 

Inland  Bill  of  Exchange, 

stamp  tax  on 15 

Indemnifying  Bonds, 

stamp  tax  on 17 

Inland  Insurance, 

stamp  tax  on  policies 19 

cooperative  or  mutual  compa- 
nies excepted 19 

Instrument, 
stamp  tax  on,  conveying  lands..        18 
penalty   for   issuing  without, 

etc 7 

Insurance, 

stamp  tax  on  assignment  of  pol- 
icy         20 

on  policy,   casualty,    fidelity, 

and  guarantee.... 19 

on  policy,  life 18 

on  weekly  payment  plan 18 

fraternal  beneficiary  societies 

excepted 18 

on  policies,  marine,  inland,  and 

fire 19 

cooperative    or    mutual    com- 
panies excei)ted 19 


36 


INDEX. 


Internal  Eevenue,  Page, 

stamps,  adhesive 3-28 

stamp  taxes,  on  specific  objects..        13 
medicinal    proprietary    articles 

and.  preparations 21 

Lease f 
stamp  tax  on,  for  biro  of  land,  etc.        19 

on  assignment  of,  etc 20 

Letter  of  Credit, 

stamp  tax  on 16 

Life  Insurance, 

stamp  tax  on  policy 18 

on  weekly  payment  plan 18 

fraternal  beneiiciary  societies 

excepted 18 

Liniments, 

stamp  tax  on 21 

Loan  Associations,  Cooperative  BMld- 
ing  and, 
stocks  and  bonds  of,  exempt  from 

stamp  tax 10 

Lozenges, 

stamp  tax  on 21 

Manifest, 
stamp  tax  on,  for  custom-bouse 

entry,  etc 19 

with  tax  iiaid,  to  be  given  con- 
signor of  goods,  by  carrier.        16 
Manufacturer, 

definition  of 12 

monthly  statement  of 12 

Marine  Insurance, 

stamp  tax  on  policies 19 

cooperative  or  mutual  compa- 
nies excepted 19 

Marine  Surveyor, 
stamp  tax  on  certificates  or  docu- 
ments issued  by 17 

Medicinal  Froprietary  Articles  and 
Preparations  {see   Stamps, 
Internal  Revenue), 
stamp  tax,  provisions  applicable 

to 11 

sales  without  payment  of 10 

not  to  bo  paid  on  drugs  com- 
pounded by  druggists  for 

retail  trade,  etc 11 

on  patent,  proprietary,  etc 11 

detaching  and  reuse  of  stamps, 

etc.,  forbidden 11 

not  to  bo  paid  on  exportations.        12 

bond  to  be  given 12 

return    of    manufacturer    of, 

compliance  with 12 

to  attach  on  July  1,  1898 12 

who  deemed  manufacturers...        12 

on  foreign  manufactures 13 

on  Schedule  15 21 

discount  on  stamps  bought  in 

quantities 13 

Memorandum, 

stamp  tax  on,  forrent  of  land,  etc.        19 
Merchandise, 
stamp  tax  on    sales  of,  at   ex- 
changes, etc 14 

on  entry  of , 18 

penalty  for  failing  to  stamp 

sales 15 

on  witlulrawal  of 18 


Messages,  Page, 

telegraph,  not  to  be  transmitted 

unless  stamped 10 

on  company  business,  excepted 

from  tax 10 

on    Government    business  not 

taxable 10 

stamp  tax  on 18 

stamp  tax  on  telephone 16 

but  one  tax  to  be  imposed 17 

Money  Orders, 

stamp  tax  on 15 

Mortgage, 

stamp  tax  on,  of  lands,  etc 20 

assignment  or  transfer  of 20 

Mutual  Fire  Insurance  Company, 

when  exempt  from  stamp  tax  ...        19 
Navigation, 
stamp    tax    on    agreements    to 

charter  vessels,  etc 17 

Newspapei's, 

but  one  stamped  bill  of  lading 

necessary  on  bundle  of 16 

Notes, 

stamp  tax  on  promissory 15 

issue,    acceptance    of,    un- 
stamped, forbidden 6 

on  protest 20 

Oil,  Hair, 

stamp  tax  on.. 22 

Oils, 

stamp  tax  on 21 

Ointments, 

stamj)  tax  on 21 

Order, 
for  i)ayment  of  money,  issue,  ac- 
c  e  !>  t  a  n  c  e  ,   etc.,   of  un- 
stamped, forbidden 6 

stamp  tax  on,  drawn  upon  bank 

for  payment  of  money 15 

other  than  at  sight,  etc 15 

money.  United  States 15 

Palace  Cars, 

stami)  tax  on  seats 23 

Paper  to  he  imprinted, 
to  be  forwarded  direct  to  con- 
tractor.    When  imprinted 
to  be  forwarded  by  con- 
tractor to  owner 29 

contractor  to  charge  not  exceed- 
ing  $1    per  thousand  for 

imprinting 29 

Parlor  Cars, 

seats  in,  tax  on 23 

Passage  Ticket, 

stamp  tax  on,  by  any  vessel 20 

vessels  plying  between  ports  of 
United  States  and  British 
North  America  excepted...        21 
Pastes, 

stamp  tax  on 21 

Patent  Medicines, 

what  constitutes,  etc 11 

Penalties  (see  Crimes  and  Oftenses). 
Pensions, 
power  of  attorney  to  collect,  ex- 
empt from  tax 20 

Perfumery, 

stamp  tax  on 22 

on  unouumerated 22 


INDEX. 


37 


reirolatum,  Page, 

stamp  tax  on 22 

Fharmacists, 
prescriptions,    etc.,    when    not 

taxed 11 

Pills, 

stamp  tax  on 21 

Plasters, 

stamp  tax  on 21 

Plate  Glass  Insurance, 

stamp  tax  on  poiicy 19 

Pledge, 

stamp  tax  on,  of  lands,  etc 20 

Policy  of  Insurance, 

stamp  tax  on,  life 18 

on  weekly  payment  plan 18 

fraternal  beneficiary  societies 

excepted 18 

marine,  fire  and  inland 19 

cooperative  or  mutual  com- 
panies excepted 19 

casualty,  fidelity  and  guarantee        19 
Pomade, 

stamp  tax  on 22 

Port  Warden, 
stamp  tax  on  certificates  or  docu- 
ments issued  by 17 

Postage  Stamjis, 
unless  imprinted  "with  letters  I. 
R.  by  Bureau  of  Engraving 
and  Printing,    can  not  bo 
used  for  jiayment  of  taxes.        31 
Postal  Service, 

stamp  tax  on  domestic  money  or- 
ders          15 

Poicders, 

stamp  tax  on 21 

Poicer  of  Attorneu, 
stamp  tax  on,  for  voting  at  elec- 
tion, etc 20 

to  sell  real  estate,  etc 20 

to  sell  stock,  etc 20 

not  required  to  collect  i^ension 

claims,  etc 20 

Prescriptions, 

to  retail  druggists,  not  taxed,  etc.        11 
Private  Dies, 

procurement  of 30 

dimensions  of 30 

Private  Die  Stamps, 

procurement  of 30 

cancellation  of 31 

Procurement, 
adhesive    otamps,    documentary 

and  proprietary  stamps. . .         28 

imprinted  stamps 28 

private    dies    (dimensions    pre- 
scribed)         30 

private  die  stamps 30 

Products, 
stamp    tax    on    sale  of,   at    ex- 
changes or  boards  of  trade .        14 
Profits, 

stamp  tax  on  certificates  of 17 

Promissory  Notes, 
issue,  acceptance,  etc.,  unstamp- 
ed, forbidden 6 

stamp  tax  on 15 

on  protest 20 


Proprietary  Articles  {see  Medicinal  Page. 

Proprietary  Articles,  etc.). 
Proprietary  Stamps, 

stamp  duties,  Schedule  B 27 

denominations  of 28 

procurement  of 28 

to  be  aflSxed  to  articles  from  for- 
eign countries 28 

cancellation  of  stamps  affixed  to 
articles  from  foreign  coun- 
tries         31 

Protest, 

stamp  tax  on 20 

Proxy, 
stamp  tax  on,  for  voting  at  elec- 
tion, etc. 20 

Pailroad  Companies, 
to  issue  tax- stamped  bill  of  lad- 
ing to  shipper,  etc 16 

stamp  tax  on  seats  in  palace  and 

parlor  cars 23 

on  berths  in  sleeping  cars 23 

Beceipt, 

with  tax  paid,  to  be  given  con- 
signor of  goods  by  carrier.        16 

stamp  tax  on,  warehouse 20 

for  goods  for  exportation 16 

Eecognizance, 
for  performance  of  duties,  etc., 

stamp  tax  on 19 

Becord, 
of  unstamped  instruments,  not  to 

bemade 9 

Bedem2}tion, 

documentary    and    proprietary 

stamps  not  to  be  redeemed.        31 
Beneivals, 
stamp  tax  on,  of  agreement,  con- 
tracts, etc 20 

Bent, 

stamp  tax  on  agreements  to 19 

Sales, 
of  stock,  etc.,  agreements  to,  or 

memorandum  of,  tax  on . . .        14 
Salves, 

stamp  tax  on 21 

Schedule  A, 

documentary  stamps 25 

Schedule  B, 

proprietary  stamps 27 

Seats, 
stamp  tax  on,  in  palace  and  par- 

lorcars 23-28 

Sirups, 

stamp  tax  on 21 

Sleeping  Cars, 

stamp  tax  on  berths 23-28 

SparMing  Wines, 

stamp  tax  on 22 

Spirits, 

stami)  tax  on 21 

Stamps  {Intern al-Bevenue), 
adhesive,  to  be  i)laccd  on  bonds, 

certificates  of  stock,  etc ...  3 

penalty  for  failure  to  comply..  3 

I)enalty  for  counterfeiting,  etc.  4 

for  use  of  forged 4 

for  sale  of  paper  containing 
forged,  etc 4 


38 


INDEX. 


Stamps  ( Internal- Rev c}iuc)—Cont\\.  Page, 
adhesive,  penalty  for  fraudulent 

reuse  of 4 

for     removing     canceling 

mark,  etc 4 

for    using    washed    or    re- 
stored, etc 5 

cancellation;  penalty  for  fail- 
ure    5 

personal  dies  may  be  used 5 

purchase  of  stamps  from  ...  5 

cancellation  of  stamps  from.  5 

penalty  for  fraudulent  use..  6 

issue,  acceptance,  etc.,  of  bills  of 
exchange,    etc.,     without 

penalty 6 

issue,  sale,  etc.,  of  bonds,  etc., 

without,  forbidden 7 

instruments  without,  at  issue. . .  8 
without  through  accident,  etc.  8 
not  evidence,  etc.,  unless  con- 
taining   9 

on  foreign  bonds,  etc 9 

recording,  etc.,  without 9 

particular  kind  required 9 

exemptions  from  tax 9 

telegraph  messages  not  to  bo  sent 

without 10 

provisions  as  to,  also  applies  to 

drugs,  etc 11 

sales  without,   after    July    1, 

1898,  forbidden 10 

not  required    on    drugs  com- 
pounded by  druggists,  etc.        11 

on  patent  medicines,  etc 11 

detaching,  and  their  reuse  for- 
bidden         11 

sale  without,  by  manufactur- 
ers, forbidden,  etc 11 

articles  for  exportation  ex- 
cepted          12 

manufacturer's    statement    of 

compliance  with  tax 12 

tax  attaches  to  drugs  on  July 

1,1898 12 

on  imported  merchandise 13 

preparation  of 13 

methods  of  canceling 13 

sale  of,  to  bo  at  face  value,  etc  ..        13 
discount  when  bought  iu  quan- 
tities    13-28 

methods  of  stamping  transfers  of 

stock 14 

tax  on  Schedule  A 13-25 

Schedule  15 21-27 

on  medicinal  preparations,  etc., 

on  hand  July  1, 1898 22 

exemption  from  tax,  claims  for 

pension,  bounty,  etc 20 

man i tests,  passage  tickets,  etc. , 
on    steamers    for    British 

North  America 21 

fraternal  beneficiary  life  iusur- 

anco 18 

cooperative  or  mutual  fire  in- 
surance         19 

bonds,  etc.,  issued  by  United 

States 9 

by   State,  county,  etc.,  cor- 
porations   9 


Stamps  (Tnternal-Bevenue)— Cont'd.  Page. 
exemption  from  tax,  stock  and 
bonds  of  cooperative  build- 
ing and  loan  associations  .  10 
certain  telegraphic  messages..  10 
tax  on, 
agreement  for  charter  of  ves- 
sel   17 

for  rent 19 

to  sell  products  at  exchange, 

etc 14 

anodynes 21 

aromatic  cachous 22 

articles  in  Schedule  B,  when  to 

takeeffect 22 

assignment  of  mortgage 20 

attorney,  power  of 20 

bank  checks ' 15 

berths  in  sleeping  cars 23-28 

bills  of  exchange,  inland 15 

foreign 16 

protest  of 20 

bills  of  lading,  for  goods  for 

export 16 

express  and  freight 16 

bill  of  sale...: 14 

bitters 21 

bond  for  indemnifying 17 

performance  of  duties 19 

bonds 13 

brokers,  note 17 

cachous,  aromatic 22 

casualty  insurance 19 

certificates  of  deposit 15 

bearing  interest 17 

of  damage 17 

of  profits 17 

not  otherwise  enumerated  ..  17 

of  indebtedness 13 

of  stock 14 

of  stock,  foreign 9 

on  marine  documents 17 

charter  party 17 

check,  bank 15 

chewing  gum  or  substitutes. ..  2i 

clearance,  manifests  for. .'. 19 

contracts 17 

for  charter  of  vessel 17 

guaranteeing   validity  of 

bonds,  etc 19 

for  hire,  etc 19 

conveyance 18 

of  lands,  etc.,  in  trust 20 

on  cordials 21 

cosmetics  22 

credit,  letter  of 16 

damage,  certificates  of 17 

debentures 13 

on  foreign 9 

deed 18 

dentifrice 22 

dispatch,  telegraphic «  18 

documents,  certilicates  of 

marine 17 

drafts 15 

drops 21 

entry    of  goods  at  custom- 
houses, etc 18 

essences 21 

exchange,  bills  of 15 


INDEX. 


39 


Stamps  (Internal'Bevenue) — Cont'd.  Page. 

tax  on  express  and  freiglit 16 

money  order 15 

extracts 22 

fidelity  insurance 19 

lire  insurance 19 

foreign  articles,  subject  to....  13 

foreign  bill  of  exchange 16 

bonds,  debentures,  etc 13 

guarantee  insurance 19 

bair  dressing 22 

dve 22 

oil 22 

restorative 22 

applications  for,  unenumer- 

ated 22 

indemnifying  bonds 17 

inland,  bill  of  exchange 15 

insurance 19 

instrument  or  writing  convey- 
ing land 18 

may  be  exchanged  by  collectors 

when 31 

documentary  and  proprietary, 
not  to  be  used  interchange- 
ably   ; 31 

two  or  more  may  be  used  on  a 

document  or  article 32 

cancellation  of 5-30 

private  die  proprietary 5-30 

imprinted  on  cheeks,  drafts,  etc.  28 

tax  on ,  insurance,  life 18 

marine,  inland,  and  fire  ....  19 
casualty,  fidelity,  and  guar- 
antee   19 

lease 19 

letter  of  credit 16 

1  ife  insurance 18 

liniments 21 

lozenges 21 

manifests  between  the  United 
States  and   British  North 

America,  exemjjt  from  tax.  21 
for  custom-house  entry  or 

clearance 19 

express  and  freight 16 

marine  insurance 19 

protest - 20 

medical  compositions 21 

I)roprietary  preparations  ...  21 

memorandum  of  sale  of  goods.  17 

for  hire  or  rent  of  land 19 

merchandise,  agreement  to  sell 

at  exchanges,  etc 14 

on  entry  of 18 

on  withdrawal  of 18 

messages,  telephone 16 

telegraphic 18 

mouey  order 15 

of  the  United  States 15 

mortgage 20 

newspapers,  packages  of 16 

note,  promissory 15 

protest  of 20 

obligation  guaranteeing  valid- 
ity of  bonds 19 

of  titles 19 

oils 21 

ointments 21 


Stamps  (Internal- Eevenuc) — Coni'd.  Page. 

tax  on  order  forpaymentof  money  15 

packages  of  newspapers 16 

palace  cars,  seats  in „ 23-28 

parlor  cars,  seats  in 23-28 

passage  tickets 20 

pastes 21 

patent  medicine 22 

perfumery  and  cosmetics 22 

unenutnerated 22 

petrolatum 22 

pills 21 

plasters 21 

pledge 20 

policy  of  insurance,  life 18 

marine,  inland,  and  fire 19 

casualty,  fidelity,  and  guar- 
antee    19 

pomade 22 

powders 21 

power  of  attorney 20 

product,  agreement  to  sell,  etc., 

at  exchange 14 

profits,  certificate  of 17 

promissory  note 15 

proprietary  medicinal  articles.  21 

protest  of  notes 20 

proxy 20 

receipts  for   goods,    merchan- 
dise, etc.,  to  be  exported..  16 

recognizance 19 

rents,  agreements  to 19 

sale  of  product  at  exchanges . .  14 

sales  or  agreements,  etc 14 

transfer  of  shares  of  stock, 

etc 14 

agreements    or    memoran- 
dum of  sale 14 

salves 21 

seats,  parlor  and  palace  cars..  23-28 

shares  of  stock 14 

sleeping  cars,  berths  in 23-28 

sirups 21 

spirits 21 

stock,  certificates  of 14 

telegraphic  dispatches 18 

telegraphic  money  order 16 

telephone  messages 16 

ticket,  passage 20 

tinctures 21 

toilet  Avatcrs 22 

tonics 21 

toothpaste 22 

wash 22 

transfer  of  certificates  of  stock .  14 

troches 21 

undertaking  for  performance  of 

duties,  etc 19 

vaseline 22 

warehouse  receii)ts 20 

waters i .  21 

weekly  insurance 18 

wines,  sparkling,  or  others 22 

withdrawal  of  goods  at  custom- 

houKe,  entry  of 18 

Stamp  Duties,  Schedule  A, 

documentary 13-25 

Stamp  Duties,  Schedule  B, 

proprietary 21-27 


:0       -i.4<^rv:ri  :p,..  INDEX 

tamp  Duties,  not  in  Schedule  A  or  B,  Page. 

seats  in  parlor  cars 23-28 

berths  in  sleeping  cars 23-28 

teamhoat  Companies, 
to  issue  stamped  bill  of  lading  to 

shipper,  etc 16 

'team-hoiler  Insurance, 

stamp  tax  on  policy 19 

tock, 

certificates  of,  stamp  tax  on 14 

transfer  of  ownership,  method  of 

stamping 14 

bills  of  sale,  etc,  form  of 14 

tocJcs,  Certificates  of, 

stamp  tax  on 3 

register,  sale,  etc.,  of  unstamped, 

forbidden 7 

subsequent    validation    of    un- 
stamped    8 

^xes  (see  Stamjis,  Internal-Reve- 
nue), 
stamji  tax    on  specific   objects, 

Schedule  A 13-25 

on  medicinal  proprietary  articles 

an  d  iireparations 21-27 

^elefjraph  Messages, 
uot    to    be    transmitted    unless 

stamped 10 

on    compauy    business    exempt 

from  tax ]  0 

on    Government    business,    not 

taxable 10 

stamp  tax  on 18 

^cleplwne  Messages, 

stamp  tax  on 16 

but  one  tax  to  bo  imposed 17 

^iclcet, 

stamp  tax  on  passage,  by  vessel.        20 
vessels  plying  between  ports  of 
United  States  and  British 
North  America  excepted..        21 


Tinctures,  Page, 

stamp  tax  on 21 

Toilet  Water, 
stamp  tax  on 23* 

Tonics, 
stamp  tax  on 21 

Tooth  Paste, 
stamp  tax  on 22 

Tooth  Wash, 
stamp  tax  on 22 

Troches, 
stamp  tax  on 21 

Unclertaldng, 
for  performance  of  duty,   etc, 

stamj)  tax  on 19 

United  States, 
bonds  exempt  from  stamp  tax..  9 

stamp  tax  on  money  orders 15 

Vaseline, 

stamp  tax  on 22 

Vessel, 
stamp  tax  on,  passage  ticket  ...        20 
vessels  plying  between  United 
States  and  British  North 
American  ports  excepted..        21 

stamp  tax  on,  charter  party 17 

Warehouse, 

stamp  tax  on,  receipts 20 

Waters, 
stamj)  tax  on,  excepted,  natural 
spring  waters  and  carbon- 
ated natural  sjiring  waters.        21 

ou  toilet 22 

Week  I g  Insurance, 

stamj)  tax  on  policies 18 

JVines, 

stamp  tax  on  sparkling  or  other.        22 
Withdraical, 
of  goods  at  custom-house,  stamp 

tax  on 18 

Wrappers, 
reuse  of  stamped  wrapper,  etc..        11 


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UNIVERSITY  OF  CALIFORNIA  LIBRARY 

